Goods transport agency tax treatment clarified, condition added for GTAs who did not pay central tax affecting state GST rate. The notification amends Notification No. 13/2017-State Tax (Rate) by inserting a qualification after 'goods transport agency (GTA)' to identify GTAs who have not paid central tax at the specified rate, and by adding an Explanation clause that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.
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Goods transport agency tax treatment clarified, condition added for GTAs who did not pay central tax affecting state GST rate.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting a qualification after "goods transport agency (GTA)" to identify GTAs who have not paid central tax at the specified rate, and by adding an Explanation clause that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.
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