Goods transport agency tax condition amended to apply where central tax not paid; LLPs now treated as partnership firms. The notification amends the GTA entry to apply to goods transport agencies who have not paid central tax at the rate of 6%, and inserts an Explanation treating a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 as a partnership firm or firm for purposes of the notification.
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Goods transport agency tax condition amended to apply where central tax not paid; LLPs now treated as partnership firms.
The notification amends the GTA entry to apply to goods transport agencies who have not paid central tax at the rate of 6%, and inserts an Explanation treating a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 as a partnership firm or firm for purposes of the notification.
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