Reverse charge on goods transport agency where tax remains unpaid, and LLP recognised as a partnership firm under UTGST. Amends Notification No.13/2017 by inserting ', who has not paid Union territory tax at the rate of 6%,' after 'goods transport agency (GTA)' in the Table and by adding an Explanation clause (e) that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered as a partnership firm or a firm for the purposes of the notification.