|Title||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.|
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 Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated 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. 683(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, –
|“(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
letter “ 234 of Schedule I”, the figures, letter and words “ 201A of Schedule II” shall be substituted.