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).