CGST(Rate) Notification No. 22/2017-Central Tax (Rate) dated 22.08.17

Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

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

Government of India
Ministry of Finance
(Department of Revenue)

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

New Delhi, the 22nd August, 2017

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 9 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on therecommendations of the Council hereby makes the following amendments in the notification of theGovernment of India, in the Ministry of Finance (Department of Revenue), No.13/2017- CentralTax (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 apartnership firm or a firm..

[F. No. 354/173/2017- TRU]

(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.