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of <h1>Tamil Nadu amends GST notification to include GTAs not paying 6% state tax; LLPs considered partnership firms.</h1> The Tamil Nadu government issued an amendment to the notification No.II(2)/CTR/532(d-16)/2017 dated June 29, 2017, under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment, effective from August 22, 2017, modifies the description of a goods transport agency (GTA) to include those not paying state tax at 6%. Additionally, it clarifies that a Limited Liability Partnership (LLP) registered under the LLP Act, 2008, is considered a partnership firm.
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