Service classification change under GST: redefines taxable services, adds multimodal transport and alters IP and admission service entries. Amendments modify notified service classifications under the Tamil Nadu GST Act by inserting 12AB, revising items and column entries for Intellectual Property transfers, expanding job work entries to include manufacture of alcoholic liquor, revising classifications for manufacturing, publishing and material recovery services, distinguishing admission-to-entertainment categories, correcting a Schedule reference, and inserting Annexure entries to classify multimodal transport of goods within India; the changes are deemed effective from the first day of October, 2021.
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Service classification change under GST: redefines taxable services, adds multimodal transport and alters IP and admission service entries.
Amendments modify notified service classifications under the Tamil Nadu GST Act by inserting 12AB, revising items and column entries for Intellectual Property transfers, expanding job work entries to include manufacture of alcoholic liquor, revising classifications for manufacturing, publishing and material recovery services, distinguishing admission-to-entertainment categories, correcting a Schedule reference, and inserting Annexure entries to classify multimodal transport of goods within India; the changes are deemed effective from the first day of October, 2021.
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