GST rate amendment refines service classifications and adds Multimodal Transport and IP transfer entries, altering rate schedule entries. Amendment revises the State GST rate notification by inserting, substituting and omitting specified service entries and rate columns to refine taxable service categories, including addition of 'or 12AB', substitution to include temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, insertion of job-work services related to manufacture of alcoholic liquor for human consumption, reclassification of admission-to-entertainment services, amendment of a schedule cross-reference, and addition of Multimodal Transport of goods entries; effective from 1st October, 2021.
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GST rate amendment refines service classifications and adds Multimodal Transport and IP transfer entries, altering rate schedule entries.
Amendment revises the State GST rate notification by inserting, substituting and omitting specified service entries and rate columns to refine taxable service categories, including addition of "or 12AB", substitution to include temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right, insertion of job-work services related to manufacture of alcoholic liquor for human consumption, reclassification of admission-to-entertainment services, amendment of a schedule cross-reference, and addition of Multimodal Transport of goods entries; effective from 1st October, 2021.
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