Amendment in Notification No. 48/ST-2 dated 30.06.2017 under Section 9(3) of the HGST Act regarding reverse charge on services. - 76/ST-2 - Haryana SGST
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Reverse charge applicability limited to goods transport agencies not having paid the applicable state tax; LLPs treated as partnership firms. Amendment modifies the GTA entry to apply to GTAs 'who has not paid state tax at the rate of' the applicable state tax, linking reverse charge applicability to non-payment; and inserts an Explanation treating a Limited Liability Partnership as a partnership firm for the purposes of the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge applicability limited to goods transport agencies not having paid the applicable state tax; LLPs treated as partnership firms.
Amendment modifies the GTA entry to apply to GTAs "who has not paid state tax at the rate of" the applicable state tax, linking reverse charge applicability to non-payment; and inserts an Explanation treating a Limited Liability Partnership as a partnership firm for the purposes of the notification.
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