Download Document

English हिंदी
1

[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- Integrated Tax (Rate)

New Delhi, the 22
nd
August, 2017

GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 5 of
the Integrated Goods and Services Tax Act, 2017 (13 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.10/2017- Integrated
Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28
th
June, 2017, namely:-
In the said notification,-
(i) in the Table, against serial number 2, in column (2), after the words and brackets “goods
transport agency (GTA)” the words and figure “, who has not paid integrated tax at the rate of
12%,” shall be inserted;
(ii) 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. 10/2017 - Integrated Tax (Rate), dated the 28
th
June, 2017, vide number G.S.R.
685 (E), dated the 28
th
June, 2017.
notifications no 22 2017 integrated tax rate | iKargos