GST rate amendments expand taxable services list and revise service classifications, including IP transfers and multimodal transport. This notification amends the Mizoram SGST rate schedule by inserting 'or 12AB' after 12AA, substituting entries to tax temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights, adding a job work service entry for manufacture of alcoholic liquor for human consumption, consolidating manufacturing and related service descriptions, revising admissions to theme parks versus casinos/sporting events, substituting an explanatory schedule reference, and inserting Annexure entries for multimodal transport of goods within India. The amendments take effect from 1st October, 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand taxable services list and revise service classifications, including IP transfers and multimodal transport.
This notification amends the Mizoram SGST rate schedule by inserting "or 12AB" after 12AA, substituting entries to tax temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property rights, adding a job work service entry for manufacture of alcoholic liquor for human consumption, consolidating manufacturing and related service descriptions, revising admissions to theme parks versus casinos/sporting events, substituting an explanatory schedule reference, and inserting Annexure entries for multimodal transport of goods within India. The amendments take effect from 1st October, 2021.
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