Goods transport agency reverse charge clarified; LLP expressly treated as a partnership firm for GST applicability. The notification amends the Table entry for serial number 1 to qualify 'goods transport agency (GTA)' as 'goods transport agency (GTA), who has not paid central tax at the rate of 6%,' and inserts an Explanation clause stating that a 'Limited Liability Partnership' formed and registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.