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

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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.

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 28^th 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 28^th 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 28^th June, 2017, vide number G.S.R. 692 (E), dated the 28^th June, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 22/2017 – Central Tax (Rate)

Q1: What is Notification 22/2017 in GST?

Answer: It clarifies GTA RCM and LLP status.
It amends Notification 13/2017 to define when RCM applies for GTA and treats LLP as partnership firm.