CBIC notifies CGST Rate on various services WEF 01.10.2021

CBIC amendsnotification 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 with effect from 1^st day of October, 2021. Notification No. 06/2021- Central Tax (Rate) | Dated: 30^th September, 2021.

Rate changes in Services

♦  No. 17- Heading 9973 – Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right

• Rate for both IT software and other goods streamlined from 12/18% to 18%

♦  No. 27, Heading 9989- Other manufacturing services; publishing, printing and reproduction services; material recovery services

• GST on printing Services of News paper, Books having 12% of 5% GST as well as other printing services, from 12%/ 18% – made uniform at 18%

♦ S. No. 26- Heading 9988 – (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption

• New Entry inserted for 18% GST on Job work wrt Liquor for human consumption

♦ S. No. 34, Heading 9996- Recreational, cultural and sporting services

• Clarificatory changes to the Entry made
• Admission to amusement parks having rides, go-carting etc. attracts GST rate of 18%. The GST rate of 28% applies only to admission to such facilities that have casinos, race clubs and sporting events like IPL.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 06/2021- Central Tax (Rate)

New Delhi, the 30^th September, 2021

G.S.R.687(E). 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, sub­section (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:-

(i) In the said notification, -(i) in the Table, –

(a) 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” shall be inserted;

(b) in serial number 17, –

(A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

(B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:-

(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:-

(B) in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters and word “(i), (ia), (ib), (ic) and (ica)” shall be substituted;

(C) in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”, the brackets, letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)” shall be substituted;

(d) against serial number 27,‑

(A) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

(B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:-

(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:-

(f) against serial number 38, in column (3), in Explanation, for the figures, words and letter ” 234 of Schedule I”, the figures, letter and words ” 201A of Schedule II” shall be substituted;

(ii) in the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries relating thereto, the following shall be inserted, namely:-

2. This notification shall come into force with effect from the 1^st day of October, 2021.

[F. No. 354/207/2021-TRU]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: – The principal notification No. 11/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 04/2021 – Central Tax (Rate), dated the 14th June, 2021 vide number G.S.R. 402(E), dated the 14th June, 2021.