Limited Liability Partnership classification under GST amended; LLP treated as partnership firm for GST purposes. The amendment qualifies the exemption entry for goods transport agency by excluding GTAs that have not paid state tax at the prescribed rate, and adds an Explanation treating a Limited Liability Partnership as a partnership firm for purposes of the notification; the changes amend Notification No.II(2)/CTR/532(d-16)/2017 and come into force on 22nd August 2017.
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.
Limited Liability Partnership classification under GST amended; LLP treated as partnership firm for GST purposes.
The amendment qualifies the exemption entry for goods transport agency by excluding GTAs that have not paid state tax at the prescribed rate, and adds an Explanation treating a Limited Liability Partnership as a partnership firm for purposes of the notification; the changes amend Notification No.II(2)/CTR/532(d-16)/2017 and come into force on 22nd August 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
