Goods and Services Tax amendment narrows GTA coverage and treats registered LLPs as partnership firms under the notification. Amendment inserts a qualifying phrase in the Table to apply the notification to a goods transport agency (GTA) 'who has not paid state tax at the rate of 6%,' and adds an Explanation treating a Limited Liability Partnership registered under the LLP Act as a partnership firm for the purposes of the notification; the amendment is made under sub-section (3) of section 9 of the Goa GST Act and takes effect from publication in the Official Gazette.
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Goods and Services Tax amendment narrows GTA coverage and treats registered LLPs as partnership firms under the notification.
Amendment inserts a qualifying phrase in the Table to apply the notification to a goods transport agency (GTA) "who has not paid state tax at the rate of 6%," and adds an Explanation treating a Limited Liability Partnership registered under the LLP Act as a partnership firm for the purposes of the notification; the amendment is made under sub-section (3) of section 9 of the Goa GST Act and takes effect from publication in the Official Gazette.
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