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

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 22nd August 2017 NOTIFICATION Notification No. 22/2017-State Tax (Rate) No. MGST-1017/C.R.140(C)/ Taxation-1.- In exercise of the powers conferred by sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017) , the Government of Maharashtra on the recommendations of the Council, hereby makes the following amendments in Government Notification of the Finance Department, No. MGST-1017/C.R.-103(12)/Taxation.-1 [No.13/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No.182 dated the 29th June 2017 , namely :- In the said notification,- (1) in the Table, against Serial Number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure ,who has not paid state tax at the rate of 6%, shall be inserted; (2) 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. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.