Tamil Nadu SGST Update: Tax Rate Changes for Transport Services, New Rules for Clinical Establishments & GTAs from July 18, 2022.

The notification amends a previous Tamil Nadu SGST notification from June 29, 2017. It outlines changes to tax rates and conditions for various services under the Tamil Nadu Goods and Services Tax Act, 2017. Key amendments include adjustments to tax rates for passenger and goods transport services, including those by ropeways and goods transport agencies (GTA). It introduces a new entry for clinical establishments providing room services and defines terms such as "print media," "clinical establishment," and "health care services." The notification also includes provisions for GTAs to opt for GST payment under forward charge, effective from July 18, 2022.

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