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Seeks to amend notification 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.

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..... h 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 , sub-section (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 p .....

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..... ntries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 - ; (c) against serial number 26, in column (3), - .....

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..... ,- (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:- (3) (4) (5) Other manufacturing services; publishing, printing and reproduction services; ma .....

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..... - ; (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:- .....

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