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    <title>Amendments in the notification no. 11/2017-State Tax (Rate), dated the 29th June, 2017</title>
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    <description>State GST service-rate revisions apply concessional 2.5% treatment to containerised rail transport and non-air multimodal transport only where specified input tax credit restrictions are met; a 9% alternative applies in stated cases. Multimodal operators may take credit for transport-input services only within the 2.5% cap where the supplier charged a higher rate, and both multimodal alternatives are limited to domestic goods transportation. Renting of goods carriages with fuel included follows a comparable concessional-rate and limited-credit structure.</description>
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