Goods transport agency classification and LLP recognition amended under GST notification to clarify tax applicability and entity treatment. The notification amends the State GST rate schedule by inserting a qualification to the goods transport agency entry limiting its applicability to GTAs who have not paid State tax at a specified rate, and by adding an Explanation that a Limited Liability Partnership shall be treated as a partnership firm for purposes of the notification.
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Goods transport agency classification and LLP recognition amended under GST notification to clarify tax applicability and entity treatment.
The notification amends the State GST rate schedule by inserting a qualification to the goods transport agency entry limiting its applicability to GTAs who have not paid State tax at a specified rate, and by adding an Explanation that a Limited Liability Partnership shall be treated as a partnership firm for purposes of the notification.
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