Central Tax (Rate) Notification No 22 of 2017 dt 22nd August, 2017 under GST


Notification no 22/2017 Central Tax (Rate) date on 22nd August, 2017, GST



 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.


The extract of GST Notification No. 22/2017- Central Tax (Rate) is given below:


Notification No. 22/2017- Central Tax (Rate), GST



Government of India


Ministry of Finance


(Department of Revenue)


Notification No. 22/2017- Central Tax (Rate)


New Delhi, the 22nd August, 2017


GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9     of


the Central Goods and Services Tax Act, 2017 (12 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.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely:-


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 central tax at the rate of 6%,” 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. 13/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 692 (E), dated the 28th June, 2017.



Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

Factory stuffing procedures after GST implementation

Import of goods attracts IGST but not CVD under GST regime

Import goods attracts IGST and CVD under GST regime

Import Goods attract IGST, CVD and Compensation Cess under GST regime

Safeguard duty and Anti-dumping duty after GST implementation

 Process of application for registration under GST Act to obtain GSTIN

Different application Forms for registration under Goods and Service Tax Act (GSTIN)

 Application for registration under GST Act to obtain GSTIN

GST registration and returns filing procedures for PSUs and Government entities

Re-registration of GST, Goods and Service Tax.

 Cancellation of registration of GST

All about registration of GST in India, FAQ

GST amount of rate on Re-treaded or used tyres and flaps

GST amout of rate on Inner tubes of rubber

GST slab rate on Nipples of feeding bottles made of rubber

Plastic bangles is sales on No need to pay GST

Nil tariff of GST on sale of Condoms and contraceptives

GST percentage on Surgical rubber gloves business

GST scheduled rate on Rubber articles of apparel and clothing accessories

Reduced GST rate on All synthetic filament yarn, such as nylon, polyester, acrylic, etc.

Reduced GST rate on Sewing thread of manmade filaments, whether or not put up for retail sale

Minimized GST rate on Duty credit scrips

Diminished GST rate on Rubber waste, parings or scrap

Reduced GST rate on Plastic waste, parings or scrap

Reduced GST rate on Modelling paste for children amusement

What is DTA in export import trade?

What is ECGC and how does ECGC protect exporters?

What is EPCG How EPCG works in Export Import trade?

What is Ex-factory terms in Imports and Exports

What is Express Release Bill of Lading

What is FIRC in export import business

 What is first check assessment procedures in import customs clearance

What is FOB price in Exports and Imports and how it works

 What is Fumigation in Export and Import

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers