GST rate amendments expand taxable services to include IP transfers and reclassify admissions and manufacturing services. Amendments to the State GST rate schedule revise taxable service classifications and State-tax rates by adding 'or 12AB' to a registration-related entry, reclassifying and substituting service items to include transfers or permitting use of Intellectual Property rights as a taxable service, adding job work for manufacture of alcoholic liquor, restating manufacturing/publishing/material recovery services, differentiating admission services between theme/joy-ride venues and casinos/race clubs/sporting events, substituting an Explanation reference to another Schedule provision, and inserting Multimodal Transport of goods entries; effective from 1 October 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand taxable services to include IP transfers and reclassify admissions and manufacturing services.
Amendments to the State GST rate schedule revise taxable service classifications and State-tax rates by adding "or 12AB" to a registration-related entry, reclassifying and substituting service items to include transfers or permitting use of Intellectual Property rights as a taxable service, adding job work for manufacture of alcoholic liquor, restating manufacturing/publishing/material recovery services, differentiating admission services between theme/joy-ride venues and casinos/race clubs/sporting events, substituting an Explanation reference to another Schedule provision, and inserting Multimodal Transport of goods entries; effective from 1 October 2021.
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