GST rate amendments expand taxable service descriptions and allow Goods Transport Agency option to pay under forward charge. Amendments to the Maharashtra GST rate notification revise table entries to adjust rates and descriptions for passenger and goods transport (including ropeways), GTA services, renting of goods carriages, supporting transport services, clinical establishment room charges and biomedical waste treatment services; they add definitions for clinical establishment, health care services, goods transport agency and print media; and introduce an Annexure V form enabling a GTA to opt to pay GST under forward charge for a Financial Year, with an annual irrevocability rule and input tax credit restrictions where the GTA pays at the notified lower rate.
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GST rate amendments expand taxable service descriptions and allow Goods Transport Agency option to pay under forward charge.
Amendments to the Maharashtra GST rate notification revise table entries to adjust rates and descriptions for passenger and goods transport (including ropeways), GTA services, renting of goods carriages, supporting transport services, clinical establishment room charges and biomedical waste treatment services; they add definitions for clinical establishment, health care services, goods transport agency and print media; and introduce an Annexure V form enabling a GTA to opt to pay GST under forward charge for a Financial Year, with an annual irrevocability rule and input tax credit restrictions where the GTA pays at the notified lower rate.
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