GST treatment of goods transport agencies: eligibility narrowed by central tax payment condition; LLPs expressly treated as firms. Amendment inserts a condition limiting the notification's concession to goods transport agencies 'who has not paid central tax at the rate of 6%', and adds an Explanation treating a Limited Liability Partnership as a partnership firm or firm for purposes of the notification.
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Provisions expressly mentioned in the judgment/order text.
GST treatment of goods transport agencies: eligibility narrowed by central tax payment condition; LLPs expressly treated as firms.
Amendment inserts a condition limiting the notification's concession to goods transport agencies "who has not paid central tax at the rate of 6%", and adds an Explanation treating a Limited Liability Partnership as a partnership firm or firm for purposes of the notification.
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