Notification No. 22/2017
Date: August 22, 2017
Subject: Amendment to reverse charge provisions for GTA services and clarification relating to LLPs.
Description:
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of reverse charge provisions.
Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).