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    <title>Seeks to amend Notification (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017</title>
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    <description>The notification amends Karnataka GST tariff entries to modify rates and eligibility for input tax credit for specified passenger and goods transport services (including ropeways), substitutes entries for GTA services introducing a lower rate with an explicit input tax credit disallowance, inserts a new taxable entry for certain clinical establishment room charges with credit restriction, expands definitions for print media, clinical establishment, health care services and goods transport agency, and prescribes Annexure V by which a GTA may opt to pay GST under forward charge for a financial year, subject to declared deadlines and a one year non revocation rule. The amendments take effect from the stated commencement date.</description>
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      <description>The notification amends Karnataka GST tariff entries to modify rates and eligibility for input tax credit for specified passenger and goods transport services (including ropeways), substitutes entries for GTA services introducing a lower rate with an explicit input tax credit disallowance, inserts a new taxable entry for certain clinical establishment room charges with credit restriction, expands definitions for print media, clinical establishment, health care services and goods transport agency, and prescribes Annexure V by which a GTA may opt to pay GST under forward charge for a financial year, subject to declared deadlines and a one year non revocation rule. The amendments take effect from the stated commencement date.</description>
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