The Government of Tripura on May 17, 2023, issued a notification regarding the amendment to Notification No. 11/2017 State Tax (Rate) dated June 29, 2017, related to the exemption of intra-State supply of services.
The following has been amended namely: -
• in the Table, against serial number 9 which states “Heading 9965 (Goods transport services)” in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely: -
“Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May 2023:
Provided also that GTA who commences new business or crosses the threshold for registration during any Financial Year may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.”
[Notification No. F.1-11(91)-TAX/GST/2023]
