https://www.taxtmi.com/notifications?id=139004 The notification amends GST entries to reclassify and adjust tax treatment of passenger and goods transport services, adds ropeway transport and certain renting and supporting transport services, and restricts input tax credit for specified entries. It creates an annual option for Goods Transport Agencies to elect forward-charge payment of GST via Annexure V, makes that option irrevocable for the year and links credit denial where the GTA pays tax at the concessional rate. Clinical establishment room charges above a per-day threshold and biomedical waste treatment services are newly covered, and several definitions are added. The amendment is effective from the stated July commencement date. en-us Tue, 26 Jul 2022 00:00:00 +0530 Tue, 23 Aug 2022 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139004 The notification amends GST entries to reclassify and adjust tax treatment of passenger and goods transport services, adds ropeway transport and certain renting and supporting transport services, and restricts input tax credit for specified entries. It creates an annual option for Goods Transport Agencies to elect forward-charge payment of GST via Annexure V, makes that option irrevocable for the year and links credit denial where the GTA pays tax at the concessional rate. Clinical establishment room charges above a per-day threshold and biomedical waste treatment services are newly covered, and several definitions are added. The amendment is effective from the stated July commencement date. Notifications GST - States Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139004