Seeks to amend notification No. 1135-F.T. dated 28.06.2017 regarding rates of taxable services of job work services, manufacturing services etc.

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....ntral Notification No. 06/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessa....

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....ary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 -"; (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) (4) (5) "(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human cons....

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....es; material recovery services 9 -"; (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) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other ....