Classification of Limited Liability Partnership as firm clarifies its treatment under the State GST notification and obligations. The notification amends the Table entry for goods transport agency (GTA) by inserting the qualifying phrase 'who has not paid state tax at the rate of 6%,' restricting that entry to GTAs meeting the state tax non-payment condition. It also adds an Explanation that a 'Limited Liability Partnership' formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the notification's purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of Limited Liability Partnership as firm clarifies its treatment under the State GST notification and obligations.
The notification amends the Table entry for goods transport agency (GTA) by inserting the qualifying phrase "who has not paid state tax at the rate of 6%," restricting that entry to GTAs meeting the state tax non-payment condition. It also adds an Explanation that a "Limited Liability Partnership" formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the notification's purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
