Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
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....1 G.S.R. 689(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Cent....
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....and (5) shall be omitted; (ii) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 18 -"; (c) against serial number 26, in column (3), - (i) after item (ic) and the entries relating thereto....
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.... (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) "Other manufacturing services; publishing, printing and reproduction services; material recovery services 18 -"; (e) against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:- (3) (4) (5) "(iii)....