The CBIC vide Notification No. 06/2021 Central Tax (Rate) dated 30th September 2021 has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017, in line with the recommendations of the 45th GST Council meeting held on 17th September 2021. Similar Notifications have been issued under IGST and UTGST Acts.
The amendments made are effective from 1st October 2021 and are listed below for a ready reference of our readers:
1. Against serial number 3, in column (3), in item (iv), in clause (g), after the figures and letters “12AA”, word, figures and letters “ or 12AB” is inserted. It may be noted here that clause (g) mandates GST rate of 12% (CGST and SGST @ 6% each) in cases of composite supply of works contract supplied by way of construction etc of a building owned by an entity registered under section 12AA of the IT Act , which is used for carrying out activities of providing centralized cooking or distribution, for mid-day meals under mid-day meal scheme. Now rate of 12% shall also be applicable in respect of building owned by an entity registered under section 12AA as well.
2. Amendment has been made in serial number 17 by which temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property right (“IPR”), shall now be charged at rationalised rate of 18%. It may be noted that earlier, transfer of IPR w.r.t. Information Technology software were charged at 18% and transfer of IPR in respect of other goods were chargeable at 12%.
3. Amendment has been carried out in serial number 26 by which services by way of job work in relation to manufacture of alcoholic liquor for human consumption shall now be taxable at 18% (CGST + SGST). Earlier, these services were covered under Entry 26, item no. (i)(f), as food and food products and GST rate of 5% was applicable thereon.
4. Serial number 27 has also been amended as a consequence of which services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], shall now be charged at rationalised rate of 18% (CGST + SGST) instead of earlier applicable rate of 12%.
5. 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:-
| Description of Service | Rate (per cent.) | Condition |
| “(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 | 9 | – |
| (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 | 14 | – |
The above amendment has made clear that admission to amusement parks having rides etc. attracts GST rate of 18%. However, the GST rate of 28% applies only to admission to such facilities that have casinos etc.
6. In the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries relating thereto, the following shall be inserted, namely:-
| S. No. | Chapter, Section, Heading or Group | Service Code (Tariff) | Service Description |
| 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 |
For CGST, IGST, and UTGST (Rate) Notifications click on the following links:
CGST (Rate) Notification: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-06-2021-2020-cgst-rate.pdf
IGST (Rate) Notification: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-6-2021-igst-rate-english.pdf
UTGST (Rate) Notification: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-06-2021-utgst-rate.pdf
***
Follow us for free tax updates : facebook Twitter
Subscribe to our portal and get FREE Tax e-books, quality articles and updates on your e-mail.
Resolve your GST queries from national level experts on GST free of cost.
Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
