Reverse charge mechanism amended for goods transport agencies and LLP treatment under the GST notification framework. The reverse charge notification is amended to include goods transport agency services where the GTA has not paid State tax at the rate of 6%. The Explanation is also expanded to treat a Limited Liability Partnership as a partnership firm or firm for the purposes of the notification. The amendment is stated to take effect from 22 August 2017.
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Reverse charge mechanism amended for goods transport agencies and LLP treatment under the GST notification framework.
The reverse charge notification is amended to include goods transport agency services where the GTA has not paid State tax at the rate of 6%. The Explanation is also expanded to treat a Limited Liability Partnership as a partnership firm or firm for the purposes of the notification. The amendment is stated to take effect from 22 August 2017.
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