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Notification No. 22/2017- Central Tax (Rate): Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

by | Apr 27, 2024 | GST, 2017 Notifications, Central Tax (Rate) 2017 Notifications, Notifications | 0 comments

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Important Keyword: F. No. 354/173/2017- TRU, Notification No. 22/2017- Central Tax (Rate), Section 9(3) CGST Act 2017, Notification No. 13/2017 – Central Tax (Rate).

[F. No. 354/173/2017- TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 22nd August, 2017

Notification No. 22/2017- Central Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GSR……(E).In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely:-

In the said notification,-

i. in the Table, against serial number 1, in column (2), after the words and brackets “goods transport agency (GTA)” the words and figure “, who has not paid central tax at the rate of 6%,” shall be inserted;

ii. in the Explanation, after clause (d), the following clause shall be inserted, namely:-

“(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 13/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 692 (E), dated the 28th June, 2017.

Read More: Notification No. 27/2017 – Central Tax (Rate): Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to Goods and Services Tax council decisions regarding Goods and Services Tax rates.

Web Stories: Notification No. 27/2017 – Central Tax (Rate): Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to Goods and Services Tax council decisions regarding Goods and Services Tax rates.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000980/ENG/Notifications

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