GST service classification amended to add IP transfer rules, job work for alcoholic liquor, and multimodal transport entries. The amendment revises Madhya Pradesh GST service classification: it inserts 'or 12AB' after '12AA'; substitutes a new entry for transfer or permitting use of Intellectual Property rights; adds a job work service entry for manufacture of alcoholic liquor; replaces certain manufacturing and recovery service descriptions; distinguishes admissions to theme parks from admissions to casinos, race clubs and certain sporting events; updates a Schedule cross reference; and inserts new Annexure entries for multimodal transport of goods. The changes take effect from 1 October 2021.
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GST service classification amended to add IP transfer rules, job work for alcoholic liquor, and multimodal transport entries.
The amendment revises Madhya Pradesh GST service classification: it inserts "or 12AB" after "12AA"; substitutes a new entry for transfer or permitting use of Intellectual Property rights; adds a job work service entry for manufacture of alcoholic liquor; replaces certain manufacturing and recovery service descriptions; distinguishes admissions to theme parks from admissions to casinos, race clubs and certain sporting events; updates a Schedule cross reference; and inserts new Annexure entries for multimodal transport of goods. The changes take effect from 1 October 2021.
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