[Notification No. 06/2021- CTR dated 30.09.2021]
| Particulars | Heading | Old Rate | New Rate |
| Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. | 9973 | 12% | 18% |
| Services by way of job work in relation to manufacture of alcoholic liquor for human consumption | 9988 | 12% | 18% |
| Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer | 9989 | 12% | 18% |
Karthik & Sunil 