GST : GST rates for services has been changed by amending Notification No. 11/2017 CTR dated 28.06.2017 (02.10.2021)


  1. 12% GST tariff rate is specified for works contract services for a building owned by trust or institution registered under section 12AB of Income Tax Act, 1961.
  2. GST rate on temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right is made 18% for all goods.
  3. GST rate for Services by way of job work in relation to manufacture of alcoholic liquor for human consumption has been specified as 18%
  4. Services way of printing all goods falling under Chapter 48 or 49 (newspaper, books or braille books, journals and periodicals) where content is of publisher and physical inputs belong to the supplier attracts GST at 18%.
  5. Serial number 34 of notification is amended so as provide clarity on GST rate w.r.t. services amusement park, theme parks, water parks etc and race club, casinos and IPL.
  6. New service classification entry is inserted in the Scheme of Classification of Services i.e. Multimodal Transport of goods from a place in India to another place in India.

[Notification No. 6/2021-Central Tax (Rate) dated 30.09.2021, Notification No. 6/2021-Integrated Tax (Rate) dated 30.09.2021 and Notification No. 6/2021-Union Territory Tax (Rate) dated 30.09.2021]

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