https://www.taxtmi.com/notifications?id=139130 Amendments revise GST entries and rates for transport and healthcare services and prescribe an option mechanism for Goods Transport Agencies. Ropeway passenger and goods transport are inserted as distinct entries with a reduced rate and prohibition on claiming input tax credit for goods used. GTAs may exercise an annual option to pay GST under forward charge by declaring in Annexure V before the prescribed date; the option is irrevocable for one year and transitional dates are set for the 2022-2023 year. en-us Wed, 13 Jul 2022 00:00:00 +0530 Thu, 08 Sep 2022 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139130 Amendments revise GST entries and rates for transport and healthcare services and prescribe an option mechanism for Goods Transport Agencies. Ropeway passenger and goods transport are inserted as distinct entries with a reduced rate and prohibition on claiming input tax credit for goods used. GTAs may exercise an annual option to pay GST under forward charge by declaring in Annexure V before the prescribed date; the option is irrevocable for one year and transitional dates are set for the 2022-2023 year. Notifications GST - States Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139130