Amend notification No. 11/2017- Union Territory 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

Last updated: 04 October 2021

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This notification amends the Union Territory Tax (Rate) Notification No. 11/2017 to reflect changes in CGST rates for several services. These amendments, based on the 45th GST Council meeting, introduce new entries and modify existing ones concerning intellectual property rights, job work for alcoholic liquor, manufacturing services, and admission to entertainment and sporting events. The changes are effective from 1st October 2021.

Government of India Ministry of Finance (Department of Revenue) Notification No. 06/2021- Union Territory Tax (Rate) G.S.R.691(E).In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, subsection (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of theUnion Territory Goods and Services Tax Act, 2017(14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of theCentral Goods and Services Tax A

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FAQ :

This notification amends the existing Union Territory Tax (Rate) Notification No. 11/2017 to update the CGST rates for various services, as recommended by the GST Council.

The amendments made by this notification are effective from the 1st day of October, 2021.

Yes, the notification updates the entries related to temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) rights.

A new entry has been inserted for services by way of job work in relation to the manufacture of alcoholic liquor for human consumption.

The notification specifies new rates for services by way of admission to theme parks, water parks, casinos, race clubs, and sporting events like the Indian Premier League.

Entries related to certain manufacturing services and publishing, printing, and reproduction services have been modified or omitted, and specific sub-clauses within existing entries have been updated.

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

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