Amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of arious services as recommended by GST Council in its 45th meeting held on 17.09.2021

Last updated: 04 October 2021

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This notification details amendments to Central Tax (Rate) Notification No. 11/2017, implementing changes recommended by the GST Council in its 45th meeting. The updates, effective from 1st October 2021, adjust CGST rates for various services. Key changes include modifications to entries related to intellectual property rights, job work for alcoholic liquor, other manufacturing services, and admission to theme parks, water parks, casinos, and sporting events. A new classification for multimodal transport of goods has also been introduced.

Government of India Ministry of Finance (Department of Revenue) Notification No. 06/2021- Central Tax (Rate) New Delhi, the 30thSeptember, 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 theCentral Goods and Services Tax Act, 2017(12 of 2017), the Central Government, on being satisfied that it is neces

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FAQ :

These amendments to the CGST rates are effective from the 1st day of October, 2021.

The notification being amended is No. 11/2017- Central Tax (Rate), dated 28th June, 2017.

Key services affected include intellectual property rights, job work for alcoholic liquor, other manufacturing services, publishing, printing and reproduction services, material recovery services, and admission to theme parks, water parks, casinos, and sporting events.

Yes, a new classification for 'Multimodal Transport of goods' has been inserted after serial number 118 in the Annexure: Scheme of Classification of Services.

Yes, amendments have been made to services by way of admission to theme parks, water parks, and other places with rides, as well as to casinos, race clubs, and sporting events.

Notification No : 06/2021- Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-06-2021-2020-cgst-rate.pdf

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