Tax option for goods transport agency services clarifies forward-charge registration and invoice declaration requirement for suppliers. The notification amends Tripura GST rate entries: it excludes application of the GTA entry where the supplier is registered, has opted to pay tax on GTA services under forward charge, and issues a tax invoice charging Central Tax with the prescribed Annexure III declaration; it removes certain service exclusions from another entry; it inserts a new entry making renting of a residential dwelling to any registered person a taxable supply; and it adds Annexure III containing the required declaration to appear on invoices.
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Tax option for goods transport agency services clarifies forward-charge registration and invoice declaration requirement for suppliers.
The notification amends Tripura GST rate entries: it excludes application of the GTA entry where the supplier is registered, has opted to pay tax on GTA services under forward charge, and issues a tax invoice charging Central Tax with the prescribed Annexure III declaration; it removes certain service exclusions from another entry; it inserts a new entry making renting of a residential dwelling to any registered person a taxable supply; and it adds Annexure III containing the required declaration to appear on invoices.
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