Amendment in Notification No. 13/2017 State Tax (Rate) Dated 29-06-2017 - G.O.Ms No.227D - Telangana SGST

GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms No.227 Date: 05.10.2017. NOTIFICATION In exercise of the powers conferred by sub-section (3) of Section 9 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State Government on the recommendations of the Council hereby makes the following amendments in the notification No. 13/2017 State Tax (Rate) issued in G.O.Ms No. 110, Revenue (CT-II) Department, dt. 29-06-2017, published in Telangana Gazette, Part-I Extraordinary No. 191/A, dt. 30-06-2017 as amended from time to time, namely:- AMENDMENTS In the said notification:- (i) 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; (ii) in the Explanation, after clause (d), the following clause shall be added, 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. 2. This Notification shall be deemed to have come into force with effect from 22-08-2017. SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT