Goods Transport Agency option clarified under GST allowing forward-charge election and related input tax credit conditions. The notification amends the Puducherry GST rate schedule to reclassify and set rates for various transport and health care services, restrict input tax credit where credit has not been taken for specified ropeway, renting and clinical establishment room services, and clarifies Goods Transport Agency treatment by prescribing a forward charge election procedure via Annexure V, including conditions on input tax credit when GTA opts to pay tax and transitional filing guidance.
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Provisions expressly mentioned in the judgment/order text.
Goods Transport Agency option clarified under GST allowing forward-charge election and related input tax credit conditions.
The notification amends the Puducherry GST rate schedule to reclassify and set rates for various transport and health care services, restrict input tax credit where credit has not been taken for specified ropeway, renting and clinical establishment room services, and clarifies Goods Transport Agency treatment by prescribing a forward charge election procedure via Annexure V, including conditions on input tax credit when GTA opts to pay tax and transitional filing guidance.
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