GST rate notification revises service classifications, intellectual property rights entries, job work, and admission-based taxable services. Amends the Assam State Tax rate notification by revising specified service classifications and tax entries under the Assam Goods and Services Tax framework. The changes include substituting the charitable registration reference from 12AA to 12AB, replacing the entry for transfer or use of intellectual property rights, inserting a new entry for job work relating to manufacture of alcoholic liquor for human consumption, revising manufacturing and related service descriptions, and updating admission service classifications for theme parks, water parks, ballet, casinos, race clubs and sporting events such as the Indian Premier League.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification revises service classifications, intellectual property rights entries, job work, and admission-based taxable services.
Amends the Assam State Tax rate notification by revising specified service classifications and tax entries under the Assam Goods and Services Tax framework. The changes include substituting the charitable registration reference from 12AA to 12AB, replacing the entry for transfer or use of intellectual property rights, inserting a new entry for job work relating to manufacture of alcoholic liquor for human consumption, revising manufacturing and related service descriptions, and updating admission service classifications for theme parks, water parks, ballet, casinos, race clubs and sporting events such as the Indian Premier League.
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