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    <title>Amendment in Notification No. 13/2017-State Tax (Rate), dated the 29th June, 2017</title>
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    <description>The notification amends State Tax (Rate) provisions to allow the GTA-related entry to apply only where the supplier is registered, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State Tax accompanied by the prescribed declaration (Annexure III). It inserts Annexure III declaring registration and exercise of the forward-charge option for GTA services, omits certain listed services in another entry, and adds a new entry treating renting of residential dwelling to a registered person as a taxable service.</description>
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      <description>The notification amends State Tax (Rate) provisions to allow the GTA-related entry to apply only where the supplier is registered, has opted to pay tax on GTA services under forward charge, and has issued a tax invoice charging State Tax accompanied by the prescribed declaration (Annexure III). It inserts Annexure III declaring registration and exercise of the forward-charge option for GTA services, omits certain listed services in another entry, and adds a new entry treating renting of residential dwelling to a registered person as a taxable service.</description>
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