GST rate amendments reclassify service categories and add multimodal transport entries, altering tariff descriptions and cross-references. Amendment to the State GST rate notification revises tariff entries by adding 'or 12AB' to a registration clause, omitting and substituting specified items across several serial numbers to recast service categories (including job work for manufacture of alcoholic liquor and reclassification of admission and entertainment services), adjusts an Explanation to refer to Schedule II, and inserts new Annexure entries for multimodal transport of goods within India; the changes are deemed effective from 1st October, 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify service categories and add multimodal transport entries, altering tariff descriptions and cross-references.
Amendment to the State GST rate notification revises tariff entries by adding "or 12AB" to a registration clause, omitting and substituting specified items across several serial numbers to recast service categories (including job work for manufacture of alcoholic liquor and reclassification of admission and entertainment services), adjusts an Explanation to refer to Schedule II, and inserts new Annexure entries for multimodal transport of goods within India; the changes are deemed effective from 1st October, 2021.
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