Reverse charge mechanism for goods transport agencies altered; LLPs treated as partnership firms for tax applicability. Amendment clarifies that the notification's treatment of goods transport agency (GTA) covers GTAs 'who has not paid state tax at the rate of 6%', refining the scope of the reverse charge mechanism for GTA services. It also inserts an explanation that a Limited Liability Partnership registered under the LLP Act, 2008 shall be considered a partnership firm for the notification's purposes, with the amendment taking effect from the stated operative date.