Goods transport agency tax status clarified: GTAs who have not paid state tax are expressly covered by the rate notification. The State Government amended the GST rate notification to (1) limit the table entry for goods transport agency (GTA) by adding the qualifier 'who has not paid state tax at the rate of 6%,' and (2) expand the Explanation to provide that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm for the notification's purposes.