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of <h1>Mizoram Amends GST Notification: New Conditions for Goods Transport Agencies and LLPs Defined as Partnership Firms.</h1> The Government of Mizoram issued Notification No. 20/2017-State Tax (Rate) on October 17, 2017, amending Notification No. 13/2017-State Tax (Rate) from July 7, 2017, under the Mizoram Goods and Services Tax Act, 2017. The amendments include adding the condition that a goods transport agency not paying central tax at 6% is specified in the table against serial number 1. Additionally, a new clause was inserted in the explanation, stating that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008, is considered a partnership firm.
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