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The CBIC vide Notification No. 06/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 (“Services rate notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021 as under:
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 |
- |
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 |
Note: This Notification is effective from October 01, 2021.
Similar notification has been passed under Integrated Goods and Services Tax Act, 2017 (“IGST Act”) and Union Territory Goods and Services Tax Act, 2017 (“UTGST Act”) and all States will issue relevant Notification to give effect to GST Rates changes on Services on similar line.
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
(Author can be reached at info@a2ztaxcorp.com)
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