Goods transport agency services and residential dwelling rent entries revised under Assam GST rate notification with retrospective effect. Amends the Assam GST State Tax (Rate) notification by revising entries in the exemption and tax liability table. The changes introduce a proviso for goods transport agency services supplied under forward charge, subject to registration, exercise of the forward charge option, issue of a tax invoice charging State Tax, and a prescribed declaration in Annexure III. The notification also inserts a new entry for renting of residential dwelling to a registered person and adds the declaration format for GTA suppliers. It is stated to take effect from 18 July 2022.
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Goods transport agency services and residential dwelling rent entries revised under Assam GST rate notification with retrospective effect.
Amends the Assam GST State Tax (Rate) notification by revising entries in the exemption and tax liability table. The changes introduce a proviso for goods transport agency services supplied under forward charge, subject to registration, exercise of the forward charge option, issue of a tax invoice charging State Tax, and a prescribed declaration in Annexure III. The notification also inserts a new entry for renting of residential dwelling to a registered person and adds the declaration format for GTA suppliers. It is stated to take effect from 18 July 2022.
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