CBEC Amends GST Reverse Charge (RCM) Provisions for GTA and Clarifies LLP

The CBEC has amended provisions relating to GST Reverse Charge on Services supplied by GTA (i.e. recipient is not required to pay GST under RCM for services supplied by GTA which has paid Central Tax @6%) and 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

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