Central Tax (Rate) Notification No 22 of 2017 dt 22nd August, 2017 under GST

Posted on 20 April 2023 Category : Notifications

Notification no 22/2017 Central Tax (Rate) date on 22^nd August, 2017, GST

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

The extract of GST Notification No. 22/2017- Central Tax (Rate) is given below:

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

[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 22^nd August, 2017

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.”.

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

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