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[GST] Amendment In RCM(Reverse Charge Mechanism) Provisions For GTA(Goods Transport Agency) & Insertion Of Explanation For LLP

Taxation Laws (Country: India)

Relevant CBEC's notifications are as follows:

1) CGST – Notification No. 22/2017-Central Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

2) IGST – Notification No. 22/2017-Integrated Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

3) UTGST – Notification No. 22/2017-Union Territory Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.

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