|Title||Seeks to amend notification No. 11/2017- Central 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.|
In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, 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 Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the said notification, –
|“(ii) Temporary or permanent transfer or permitting the
use or enjoyment of Intellectual Property (IP) right.
|“(ica) Services by way of job work in relation to
manufacture of alcoholic liquor for human consumption
|“Other manufacturing services; publishing, printing and
reproduction services; material recovery services
|“(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 than any place covered by (iiia) below
|(iiia) Services by way of admission to (a) casinos or race
clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League.
|“118a||Group 99654||Multimodal Transport of goods from a
place in India to another place in India
|118b||996541||Multimodal Transport of goods from a
place in India to another place in India”.