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    <description>Amendments reclassify and re rate specified transport and healthcare services, restrict input tax credit for goods and services used in supplying certain taxable services, and introduce an option for a Goods Transport Agency to pay GST on its services under forward charge for a whole financial year by submitting Annexure V before the financial year begins; the option is annual and irrevocable for one year, with transitional relief for the 2022-2023 year. Definitions for print media, clinical establishment, health care services and goods transport agency are added; Annexure V form and an effective date in July 2022 are prescribed.</description>
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