https://www.taxtmi.com/notifications?id=138745 The notification amends the UTGST rate schedule to reclassify and set rates for transport and health-care services, inserts ropeway passenger and goods transport entries, restructures Goods Transport Agency (GTA) entries to distinguish option-to-pay and non-option supplies with a reduced rate and prohibitions on taking input tax credit where applicable, and introduces Annexure V as the pre commencement declaration form for GTAs to exercise the forward charge option for a financial year; definitions for print media, clinical establishment, health care services, and goods transport agency are added. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 15 Jul 2022 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138745 The notification amends the UTGST rate schedule to reclassify and set rates for transport and health-care services, inserts ropeway passenger and goods transport entries, restructures Goods Transport Agency (GTA) entries to distinguish option-to-pay and non-option supplies with a reduced rate and prohibitions on taking input tax credit where applicable, and introduces Annexure V as the pre commencement declaration form for GTAs to exercise the forward charge option for a financial year; definitions for print media, clinical establishment, health care services, and goods transport agency are added. Notifications GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138745