GST classification update: adds 12AB, revises IP transfer, admission services and multimodal transport entries altering tax treatment. The notification amends the Meghalaya SGST services table by inserting 'or 12AB' after '12AA', substituting and omitting specified items to add an entry for transfer or permitting use of Intellectual Property rights, inserting a job work entry for manufacture of alcoholic liquor, revising manufacturing, publishing and material recovery service descriptions, distinguishing categories of admission services including casinos and sporting events, updating a schedule cross reference, and adding Annexure entries for multimodal transport of goods within India; the changes commence as stated in the notification.
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GST classification update: adds 12AB, revises IP transfer, admission services and multimodal transport entries altering tax treatment.
The notification amends the Meghalaya SGST services table by inserting "or 12AB" after "12AA", substituting and omitting specified items to add an entry for transfer or permitting use of Intellectual Property rights, inserting a job work entry for manufacture of alcoholic liquor, revising manufacturing, publishing and material recovery service descriptions, distinguishing categories of admission services including casinos and sporting events, updating a schedule cross reference, and adding Annexure entries for multimodal transport of goods within India; the changes commence as stated in the notification.
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