https://www.taxtmi.com/notifications?id=138795 Amendment revises the Schedule to Notification No. 11/2017 by substituting, omitting and inserting entries that reclassify transport, renting and health care related services with specified GST rates and corresponding restrictions on input tax credit. A regime for Goods Transport Agencies is introduced under which a GTA may exercise an option via Annexure V to pay GST on its services under forward charge for a financial year; where the GTA opts to pay at the lower rate it cannot claim input tax credit for goods and services used in supplying those services. New definitions for clinical establishment, health care services, print media and goods transport agency are inserted and an Annexure V form and deadlines are prescribed. en-us Fri, 15 Jul 2022 00:00:00 +0530 Wed, 20 Jul 2022 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138795 Amendment revises the Schedule to Notification No. 11/2017 by substituting, omitting and inserting entries that reclassify transport, renting and health care related services with specified GST rates and corresponding restrictions on input tax credit. A regime for Goods Transport Agencies is introduced under which a GTA may exercise an option via Annexure V to pay GST on its services under forward charge for a financial year; where the GTA opts to pay at the lower rate it cannot claim input tax credit for goods and services used in supplying those services. New definitions for clinical establishment, health care services, print media and goods transport agency are inserted and an Annexure V form and deadlines are prescribed. Notifications GST - States Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138795