GST rate amendment: expands taxable services to include IP transfers, job work for alcohol, and multimodal transport. The notification amends the Gujarat State Tax (Rate) table by inserting 'or 12AB' after '12AA'; replacing and omitting items under serial numbers 17, 26, 27 and 34 to specify taxable services including transfer or permitting use of IP rights, job work related to manufacture of alcoholic liquor, other manufacturing and publishing services, and distinct admissions to amusement venues and casinos; substitutes an Explanation reference to Schedule II; and adds Annexure entries for Group 99654 and element 996541 for multimodal transport of goods. The notification specifies its commencement date.
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GST rate amendment: expands taxable services to include IP transfers, job work for alcohol, and multimodal transport.
The notification amends the Gujarat State Tax (Rate) table by inserting "or 12AB" after "12AA"; replacing and omitting items under serial numbers 17, 26, 27 and 34 to specify taxable services including transfer or permitting use of IP rights, job work related to manufacture of alcoholic liquor, other manufacturing and publishing services, and distinct admissions to amusement venues and casinos; substitutes an Explanation reference to Schedule II; and adds Annexure entries for Group 99654 and element 996541 for multimodal transport of goods. The notification specifies its commencement date.
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