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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 22/2017- Central Tax (Rate)
New Delhi, the 22nd 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 28th 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 28th
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.”.
(Ruchi Bisht)
Under Secretary to the Government of India
[F. No.
354/173/2017- TRU]
Note:- The principal notification was published in the Gazette of India,
Extraordinary, vide notification
No. 13/2017 - Central Tax (Rate), dated the
28th June, 2017, vide number G.S.R. 692 (E), dated the 28th June, 2017.
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