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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

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,-

 

  1. 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;

 

  1. 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.”.

 

 

[F. No. 354/173/2017- TRU]

 

 

(Ruchi Bisht)

Under Secretary to the Government of India

 

 

 

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.