Notification No. 22/2017
Date: September 22, 2017
Subject: Amendment of reverse charge provisions for GTA and LLP clarification
Description:
This notification amends Notification No. 13/2017–Central Tax (Rate) to clarify that reverse charge on GTA services applies only where the GTA has not opted to pay GST at 6%. It also inserts an explanation clarifying that a Limited Liability Partnership is to be treated as a partnership firm for GST purposes.
Issued for earlier notification?
Yes — amends Notification No. 13/2017–Central Tax (Rate).