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    <title>Amendment in Noti. No 11/2017-STR to change rate of tax on certain services like transport, GTA, Hotel accommodation, works contract, job work w.r.t. hides-skins</title>
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    <description>GTA services are restructured to allow forward-charge payment by the GTA at either 2.5 per cent State tax without input tax credit on inputs and input services, or 6 per cent State tax. The option must be made in Annexure V by 15 March of the preceding financial year and cannot be changed for one year. Passenger and goods transport by ropeways are separately subject to 2.5 per cent State tax where specified input tax credit is not taken. Tax entries are also introduced for higher-charged clinical establishment rooms and biomedical waste treatment services.</description>
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      <description>GTA services are restructured to allow forward-charge payment by the GTA at either 2.5 per cent State tax without input tax credit on inputs and input services, or 6 per cent State tax. The option must be made in Annexure V by 15 March of the preceding financial year and cannot be changed for one year. Passenger and goods transport by ropeways are separately subject to 2.5 per cent State tax where specified input tax credit is not taken. Tax entries are also introduced for higher-charged clinical establishment rooms and biomedical waste treatment services.</description>
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