GST rate amendments altering service tax classifications and restricting input tax credit where credit has been previously claimed. Amendments substitute revised State GST rates for multiple listed services and impose conditional restrictions on input tax credit for specified services, including multimodal transportation and renting of goods carriage, with illustrative guidance on credit allocation where suppliers charge differing state tax rates. New and clarified definitions refine the scope of 'goods transport agency', introduce 'multimodal transporter', and add terms such as 'recognised sporting event' and 'handicraft goods'; several schedule entries and explanatory provisions are replaced to implement these rate and credit conditions. The notification specifies its date of commencement.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments altering service tax classifications and restricting input tax credit where credit has been previously claimed.
Amendments substitute revised State GST rates for multiple listed services and impose conditional restrictions on input tax credit for specified services, including multimodal transportation and renting of goods carriage, with illustrative guidance on credit allocation where suppliers charge differing state tax rates. New and clarified definitions refine the scope of "goods transport agency", introduce "multimodal transporter", and add terms such as "recognised sporting event" and "handicraft goods"; several schedule entries and explanatory provisions are replaced to implement these rate and credit conditions. The notification specifies its date of commencement.
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