GST classification: Limited Liability Partnerships treated as partnership firms and GTA non-payers covered by amended notification. The notification amendment excludes a goods transport agency from the specified exemption if it has not paid state tax at the rate of 6%, and expressly declares that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification: Limited Liability Partnerships treated as partnership firms and GTA non-payers covered by amended notification.
The notification amendment excludes a goods transport agency from the specified exemption if it has not paid state tax at the rate of 6%, and expressly declares that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.
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