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Seeks to amend notification No. 08/2017- Integrated 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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..... i, the 30th September, 2021 G.S.R. 689(E). -In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 , sub-section (1) of section 16 and section 148 of the Central Goods and .....

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..... and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (ii) for item (ii) and the entries 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 .....

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..... rd (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) shall be substituted; (d) against serial number 27,- (i) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (ii) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) .....

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..... r any place having casinos or race clubs or (b) sporting events like Indian Premier League. 28 - ; (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. 2. This notification shall come into force with effect from .....

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