GST liability condition for goods transport agencies revised to specify which GTAs must pay state tax and LLP treatment. The amendment qualifies the GTA entry in Notification No. 13/2017 by inserting after 'goods transport agency (GTA)' the words 'who has not paid state tax at the rate of 6%' and adds an Explanation clause (e) declaring that a Limited Liability Partnership under the LLP Act shall be considered a partnership firm or a firm; the notification takes effect from its publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GST liability condition for goods transport agencies revised to specify which GTAs must pay state tax and LLP treatment.
The amendment qualifies the GTA entry in Notification No. 13/2017 by inserting after "goods transport agency (GTA)" the words "who has not paid state tax at the rate of 6%" and adds an Explanation clause (e) declaring that a Limited Liability Partnership under the LLP Act shall be considered a partnership firm or a firm; the notification takes effect from its publication in the Official Gazette.
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