https://www.taxtmi.com/notifications?id=138847 The notification amends the GST rate schedule to reclassify and adjust rates for passenger and goods transport services, inserts ropeway transport entries with reduced tax and denial of input tax credit on goods used, and adds a mechanism for Goods Transport Agencies to opt to pay tax under forward charge by filing an annual declaration (Annexure V), with the consequence that electing GTAs cannot claim input tax credit on inputs used in supplying the service. en-us Sat, 16 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138847 The notification amends the GST rate schedule to reclassify and adjust rates for passenger and goods transport services, inserts ropeway transport entries with reduced tax and denial of input tax credit on goods used, and adds a mechanism for Goods Transport Agencies to opt to pay tax under forward charge by filing an annual declaration (Annexure V), with the consequence that electing GTAs cannot claim input tax credit on inputs used in supplying the service. Notifications GST - States Sat, 16 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138847