New notification issued by CBIC:
NN 15/2021-Central Tax (Rate) :
i) Composite supply of works contract to Govt. Entity or Govt. Authority will be taxable @18 percent w.e.f. 01st January 2022
ii) Job Work by way of Dyeing and Printing of Textile and Textile Products will be taxable a
@12 percent w.e.f. 01st January 2022
NN 16/2021-Central Tax(Rate)
w.e.f. 01st January 2022, Removed exemptions for:
1 Pure services and composite supply of goods and services where goods Constitute not more than 25 percent value, provided to a Govt. Entity or Govt. Authority.
2 Non-AC contract Carriage or State Carriage or metered Cabs or Auto/e-rickshaws if supplied through e-commerce operators
NN 17/2021-Central Tax(Rate)
Tax shall be paid by e-commerce operator for supply of restaurant service other than the services supplied by restaurant. In simple words, online food delivery apps are now liable to pay GST.
For more details, read notification here!