Amendment in notification no F.12(56)FD/Tax/2017-Pt-I-51 dated 29/06/2017 to amend Reverse Charge Mechanism provisions for GTA, explanation for LLP. - F.No.12(56)/FD/Tax/2017-79 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 22, 2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56) FD/Tax/2017-Pt-I-51 dated the 29 th June, 2017 , namely:- AMENDMENTS In the said notification,- (i) in column (2) against serial number 1 of the table, after the existing expression goods transport agency (GTA) and before the existing expression in respect of transportation , the expression who has not paid state tax at the rate of 6%, shall be inserted; and (ii) in the Explanation, after the existing clause (d), the following new clause (e) shall be added, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act No. 6 of 2009) shall also be considered as a partnership firm or a firm. . [F.12(56)FD/Tax/2017-79] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government