GST classification changes: transport and clinical services reclassified with revised rates and input tax credit limits enforced. Amendments modify the schedule of taxable services under the Andhra Pradesh GST Act: add and reclassify transport and health related services (including ropeway passenger and goods transport, renting of goods carriage with fuel included, GTA services, and biomedical waste treatment), prescribe revised tax rates for specific service sub items, impose restrictions on input tax credit where lower rates apply, define 'clinical establishment' and 'health care services,' and introduce Annexure V enabling GTAs to opt to pay GST under forward charge for a Financial Year. These changes take effect from 18 July 2022.
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GST classification changes: transport and clinical services reclassified with revised rates and input tax credit limits enforced.
Amendments modify the schedule of taxable services under the Andhra Pradesh GST Act: add and reclassify transport and health related services (including ropeway passenger and goods transport, renting of goods carriage with fuel included, GTA services, and biomedical waste treatment), prescribe revised tax rates for specific service sub items, impose restrictions on input tax credit where lower rates apply, define "clinical establishment" and "health care services," and introduce Annexure V enabling GTAs to opt to pay GST under forward charge for a Financial Year. These changes take effect from 18 July 2022.
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