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

Important Keyword: Section 7(3) UTGST Act 2017, F. No. 354/173/2017- TRU, Notification No. 22/2017- Union Territory Tax (Rate).

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

New Delhi, the 22^nd August, 2017

Notification No. 22/2017- Union Territory 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 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on there commendations 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- Union Territory 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. 704(E), dated the 28^th June, 2017, namely:-

In the said notification,-

• 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 Union territory tax at the rate of 6%,” shall be inserted;

• 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 – Union Territory Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 704 (E), dated the 28^th June, 2017.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/