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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 06/2021- Integrated Tax (Rate)

New Delhi, the 30
th
September, 2021

G.S.R......(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 Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India, in the Ministry of Finance (Department of
Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28
th
June, 2017, namely:-

In the said notification, in the Table, -

(a) against serial number 3, in column (3), in item (iv), in clause (g), after figures and letters “12AA” ,
the word, figures and letters “ or 12AB” shall be inserted;

(b) in serial number 17, -
(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) (5)
“(ii) Temporary or permanent transfer or permitting the use or
enjoyment of Intellectual Property (IP) right.
18 -”;


(c) against serial number 26, in column (3), -
(i) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following
entries shall be inserted, namely:-

(3) (4) (5)
“(ica) Services by way of job work in relation to manufacture of
alcoholic liquor for human consumption
18 -”;

(ii) in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters
and word “(i), (ia), (ib), (ic) and (ica)” shall be substituted;
(iii) in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”,
the brackets, letters and word “(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:-

2

(3) (4) (5)
“Other manufacturing services; publishing, printing and reproduction
services; material recovery services
18 -”;

(e) against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4)
and (5), following items and entries shall be substituted, namely:-

(3) (4) (5)
“(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
18 -
(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.
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 the 1
st
day of October, 2021.

[F. No. 354/207/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 08/2017 - Integrated Tax (Rate), dated the 28
th
June, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28
th
June, 2017 and was last amended
by notification No. 04/2021-Integrated Tax (Rate), dated the 14
th
June, 2021 vide number G.S.R. 402(E), dated the
14
th
June, 2021.