Amendment to Notification No. 13-2017-State Tax (Rate) to amend RCM provisions for GTA and to insert explanation for LLP. - 22/2017-State Tax (Rate) - Maharashtra SGST
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Reverse charge for goods transport agency clarified; LLPs explicitly treated as partnership firms for GST classification. Amendment qualifies the application of the reverse charge mechanism for goods transport agencies by inserting that RCM applies where the GTA has not paid state tax at the prescribed rate, and declares that a Limited Liability Partnership shall be treated as a partnership firm for GST purposes.
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 for goods transport agency clarified; LLPs explicitly treated as partnership firms for GST classification.
Amendment qualifies the application of the reverse charge mechanism for goods transport agencies by inserting that RCM applies where the GTA has not paid state tax at the prescribed rate, and declares that a Limited Liability Partnership shall be treated as a partnership firm for GST purposes.
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