Tax status of goods transport agencies clarified; non-payers at specified rate covered and LLPs treated as partnership. The notification amendment inserts a qualifying phrase in the Table to cover goods transport agency (GTA) entries where the GTA has not paid State tax at the specified rate, and adds an Explanation clause (e) declaring that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.
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Tax status of goods transport agencies clarified; non-payers at specified rate covered and LLPs treated as partnership.
The notification amendment inserts a qualifying phrase in the Table to cover goods transport agency (GTA) entries where the GTA has not paid State tax at the specified rate, and adds an Explanation clause (e) declaring that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.
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