Reverse charge for goods transport agency services clarified to apply where the specified state tax has not been paid; LLPs treated as firms. The notification amendment conditions the entry for goods transport agency services by inserting that the GTA 'who has not paid state tax at the rate of 6%' in respect of transportation is covered, thereby modifying reverse charge applicability; additionally, the Explanation is expanded to state that a Limited Liability Partnership shall be considered a partnership firm for the purposes of the notification.