The CBEC has notified amendment in the provisions relating to GST Reverse Charge Mechanism (RCM) on Services supplied by a Goods Transport Agency (GTA), whereby a recipient is not required to pay GST under RCM for services supplied by a GTA who has paid Central Tax @6%. Also CBEC has clarified that LLP is to be treated as a Partnership Firm or a Firm, as under:
CBEC Central Tax Notification 22/2017 dt. 22/08/2017: GST RCM Provisions relating to GTA Amended
CBEC Integrated Tax Notification 22/2017 dt. 22/08/2017: GST RCM Provisions relating to GTA Amended
CBEC UT Tax Notification 22/2017 dt. 22/08/2017: GST RCM Provisions relating to GTA Amended