Goods Transport Agency option: annual forward charge election required, with input tax credit barred where concessional rate applies. The notification amends the Haryana GST schedule by reclassifying and substituting multiple service entries and rates, adds specific entries for ropeway transport and clinical establishment room charges, prescribes that a Goods Transport Agency exercising the forward charge option must declaratively opt via Annexure V before the prescribed cut off and, where the concessional rate applies, bars the GTA from claiming input tax credit; several definitions for clinical establishment, health care services, goods transport agency and print media are inserted and the notification takes effect from the stated commencement date.
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Goods Transport Agency option: annual forward charge election required, with input tax credit barred where concessional rate applies.
The notification amends the Haryana GST schedule by reclassifying and substituting multiple service entries and rates, adds specific entries for ropeway transport and clinical establishment room charges, prescribes that a Goods Transport Agency exercising the forward charge option must declaratively opt via Annexure V before the prescribed cut off and, where the concessional rate applies, bars the GTA from claiming input tax credit; several definitions for clinical establishment, health care services, goods transport agency and print media are inserted and the notification takes effect from the stated commencement date.
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