GST notification amendment adjusts service classification for IP transfers and adds multimodal transport and admissions distinctions. Amendments revise Uttarakhand GST service classification: insert 12AB with 12AA; substitute entries addressing temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights; add a job work service entry for manufacture of alcoholic liquor; replace admissions entries to separate theme/water park attractions from casinos, race clubs and certain sporting events; add an explanatory cross reference to Schedule II; and insert Group 99654 and entry 996541 for Multimodal Transport of goods. Amendments operate from 1 October 2021.
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GST notification amendment adjusts service classification for IP transfers and adds multimodal transport and admissions distinctions.
Amendments revise Uttarakhand GST service classification: insert 12AB with 12AA; substitute entries addressing temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights; add a job work service entry for manufacture of alcoholic liquor; replace admissions entries to separate theme/water park attractions from casinos, race clubs and certain sporting events; add an explanatory cross reference to Schedule II; and insert Group 99654 and entry 996541 for Multimodal Transport of goods. Amendments operate from 1 October 2021.
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