This notification changes GST rates on many service categories, such as GTA, multimodal transport, courier, delivery services, renting of goods carriage, job work, beauty services, sporting events etc. Several new explanations are inserted, conditions clarified, and definitions added (e.g., multimodal transporter, handicraft goods, recognized sporting event). It modifies entries across the entire rate schedule for services to rationalize GST structure.

Issued for earlier notification?

Yes — it amends Notification 11/2017–CT (Rate).