Recognition of LLP as partnership: LLP treated as a firm for GST purposes and GTA wording added to transport exemption. The Notification amends the Table entry to insert the words 'agency (GTA)' alongside the description of goods transport not paying State tax, thereby identifying Goods Transport Agency in that entry; and it inserts an Explanation clause stating that a Limited Liability Partnership registered under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the Notification.
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Provisions expressly mentioned in the judgment/order text.
Recognition of LLP as partnership: LLP treated as a firm for GST purposes and GTA wording added to transport exemption.
The Notification amends the Table entry to insert the words "agency (GTA)" alongside the description of goods transport not paying State tax, thereby identifying Goods Transport Agency in that entry; and it inserts an Explanation clause stating that a Limited Liability Partnership registered under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the Notification.
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