CBEC Amends GST Reverse Charge (RCM) Provisions relating to Goods Transport Agencies (GTA) and Clarifies LLP as a Firm
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:
GST RCM Provisions relating to GTA Amended: CBEC Notification 22/2017 CGST Rate dt. 22 Aug.
GST RCM Provisions relating to GTA Amended: CBEC Notification 22/2017 IGST Rate dt. 22 Aug.
GST RCM Provisions relating to GTA Amended: CBEC Notification 22/2017 UTGST Rate dt.22Aug.