GST rate notification amendments revise transport, healthcare, and bio-medical waste service entries with GTA forward charge and credit limits. Amendments were made to the Assam State Tax (Rate) notification to revise service tax entries for passenger transport, goods transport, GTA services, support services in transport, renting of goods carriages, healthcare services and bio-medical waste treatment. A revised framework was introduced for Goods Transport Agency services, including the forward charge option, prescribed declaration form, deadline for exercising the option, and restrictions on input tax credit. Definitions of print media, clinical establishment, health care services and goods transport agency were also inserted, and the changes were made effective from 18 July 2022.
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GST rate notification amendments revise transport, healthcare, and bio-medical waste service entries with GTA forward charge and credit limits.
Amendments were made to the Assam State Tax (Rate) notification to revise service tax entries for passenger transport, goods transport, GTA services, support services in transport, renting of goods carriages, healthcare services and bio-medical waste treatment. A revised framework was introduced for Goods Transport Agency services, including the forward charge option, prescribed declaration form, deadline for exercising the option, and restrictions on input tax credit. Definitions of print media, clinical establishment, health care services and goods transport agency were also inserted, and the changes were made effective from 18 July 2022.
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