This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising tax treatment of intellectual property services, manufacturing and job work services (including alcoholic liquor for human consumption), admission to amusement parks, casinos and sporting events, and other specified services. It also updates references relating to charitable registrations and corrects cross-schedule references. The amendments give effect to GST Council recommendations and rationalise service tax rates.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).