https://www.taxtmi.com/notifications?id=139460 Amendments revise SGST tariff entries for transport and health services, including a 2.5% rate for GTA services with an elective forward charge option exercisable via a prescribed Annexure V declaration; electing GTAs cannot claim input tax credit on inputs used for those supplies during the opted period. The changes add ropeway passenger and goods transport entries, a 2.5% entry for certain hospital room charges with input credit restriction, a 6% entry for renting of goods carriage with fuel included, and introduce definitions for print media, clinical establishment, health care services and goods transport agency. en-us Wed, 13 Jul 2022 00:00:00 +0530 Sat, 26 Nov 2022 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139460 Amendments revise SGST tariff entries for transport and health services, including a 2.5% rate for GTA services with an elective forward charge option exercisable via a prescribed Annexure V declaration; electing GTAs cannot claim input tax credit on inputs used for those supplies during the opted period. The changes add ropeway passenger and goods transport entries, a 2.5% entry for certain hospital room charges with input credit restriction, a 6% entry for renting of goods carriage with fuel included, and introduce definitions for print media, clinical establishment, health care services and goods transport agency. Notifications GST - States Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139460