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of <h1>India Amends Union Territory GST Act: Changes in Tax Rates and Service Conditions Effective July 18, 2022.</h1> The Government of India has issued Notification No. 03/2022 to amend Notification No. 11/2017-Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017. The amendments include changes to tax rates and conditions for various services, such as passenger and goods transport, renting of goods carriage, and services by clinical establishments. The notification introduces new entries and modifies existing ones, affecting tax credit eligibility and service classifications. Goods Transport Agencies must now declare their GST payment option annually. These changes take effect from July 18, 2022, with specific provisions for the financial year 2022-2023.
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