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of <h1>Nagaland Amends GST Notification: New Provisions for Goods Transport Agencies and LLPs Treated as Partnership Firms.</h1> The Government of Nagaland has issued an amendment to the notification dated 30th June 2017 under the Nagaland Goods and Services Tax Act, 2017. This amendment specifies that for goods transport agencies (GTA) not paying central tax at the rate of 6%, additional provisions apply. It also clarifies that a Limited Liability Partnership (LLP) registered under the Limited Liability Partnership Act, 2008, will be regarded as a partnership firm. These changes are based on recommendations from the Council and are detailed in notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)/425, dated 22nd August 2017.
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