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
Including:
- A rationalized rate of 18% shall be charged instead of 12% and 18% earlier, for temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property Rights
- A rationalized rate of 18% shall be charged instead of 12% earlier, for services by way of printing of goods such as newspapers, books(including Braille books), journals and periodicals
- …..
Source Taxguru
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