IGST amendment clarifies GTA entry by limiting it to GTAs who have not paid integrated tax and treats LLPs as firms. The notification amends the Table entry against serial number 2 by inserting ', who has not paid integrated tax at the rate of 12%,' after the words 'goods transport agency (GTA)' in column (2), and adds Explanation clause (e) specifying that a Limited Liability Partnership shall be considered as a partnership firm or a firm for the purposes of the notification.