GST classification amendment revises service categories and inserts multimodal transport codes, changing applicable tax classifications. The notification amends SRO GST 11 to reclassify specified services by substituting, omitting and inserting table entries: it adds 'or 12AB' to a registration reference; revises items relating to transfer or permitting use of Intellectual Property rights, manufacturing and publishing services, job work for manufacture of alcoholic liquor, and admissions to theme parks, casinos and sporting events with updated tax columns; substitutes a Schedule cross reference; and inserts new Annexure entries establishing codes for Multimodal Transport of Goods within India. Effective date: 1 October 2021.
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GST classification amendment revises service categories and inserts multimodal transport codes, changing applicable tax classifications.
The notification amends SRO GST 11 to reclassify specified services by substituting, omitting and inserting table entries: it adds "or 12AB" to a registration reference; revises items relating to transfer or permitting use of Intellectual Property rights, manufacturing and publishing services, job work for manufacture of alcoholic liquor, and admissions to theme parks, casinos and sporting events with updated tax columns; substitutes a Schedule cross reference; and inserts new Annexure entries establishing codes for Multimodal Transport of Goods within India. Effective date: 1 October 2021.
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