The term "body corporate" has been defined under explanation to notification 13/2017-CTR as under
"Body corporate" has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013
The term "body corporate" is not specifically defined under the CGST Act, 2017. However, GST law refers to the definition given under the Companies Act, 2013
Section 2(11) of the Companies Act, 2013 defines a "body corporate" as :-
"Body corporate" or "corporation" includes a company incorporated outside India but does not include-
A cooperative society registered under any law relating to cooperative societies; and
Any other body corporate (not being a company) which the Central Government may, by notification, specify in this behalf.
From this definition, a body corporate includes :-
Private limited companies (Pvt. Ltd.)
Public limited companies (Ltd.)
One Person Companies (OPC)
Foreign companies registered in India
Government-owned corporations (except those specifically excluded) However, it excludes:
Cooperative societies
Any entity specifically excluded by the government
As the definition of "body corporate" provided under the Companies Act is inclusive definition and it excludes "any other body corporate which the central government by notification specifies".
The definition of LLP under the Limited Liability Partnership Act, 2008 is as under -
A limited liability partnership is a body corporate formed and incorporated under this Act and is a legal entity separate from that of its partners
Hence, as per LLP Act, 2008, LLP is a body corporate and as per section 2(11) of the Companies Act, 2013, other body corporates not specifically excluded are also considered as body corporates. LLP is not specifically excluded from the definition of body corporate under the Companies Act except for the provision of appointment of auditors. Further
notification no 13/2017-CTR refers to section 2(11) of the Companies Act, 2013 for defining "body corporate". Hence, we can say that LLP is a body corporate under the RCM notification no 13/2017-CTR.
However, As per Notification No. 22/2017-Central Tax (Rate) dated 22nd August 2017, it is clarified that a Limited Liability Partnership (LLP) formed and registered under the Limited Liability Partnership Act, 2008 (6 of 2009) shall be treated as a partnership firm or a firm for the purposes of reverse charge provisions under Notification No. 13/2017- CTR.
Hence the two explanations of the same notifications are contradicting with each other and there is no clear answer whether LLP is "body corporate" or "partnership firm" for the purpose of this notification. Haryana Authority for Advance Ruling in case of M/s AS&D Enterprises LLP ruled that LLP is a body corporate for the purpose of notification no 13/ 2017-CTR. As per opinion of the author also LLP should be considered as body corporate.