GST liability for goods transport agencies clarified; LLPs deemed partnership for state tax notification, effective from August. The notification amends the State Tax (Rate) table to add the phrase ', who has not paid central tax at the rate of 6%,' after 'goods transport agency (GTA)', and inserts an Explanation declaring that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm or firm for the notification. The amendments take effect from 22nd August, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST liability for goods transport agencies clarified; LLPs deemed partnership for state tax notification, effective from August.
The notification amends the State Tax (Rate) table to add the phrase ", who has not paid central tax at the rate of 6%," after "goods transport agency (GTA)", and inserts an Explanation declaring that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm or firm for the notification. The amendments take effect from 22nd August, 2017.
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