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<h1>Punjab Amends GST Notification: GTAs Not Paying 6% Tax Affected; LLPs Classified as Partnership Firms.</h1> The Government of Punjab has amended Notification No. S.O.35/P.A.5/S.9/2017, dated June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. Effective from August 22, 2017, the amendment specifies that for goods transport agencies (GTA) not paying state tax at 6%, the relevant clause will be adjusted. Additionally, it clarifies that a Limited Liability Partnership (LLP) registered under the LLP Act, 2008, will be regarded as a partnership firm. This amendment was issued by the Additional Chief Secretary-cum-Financial Commissioner (Taxation) of the Punjab Department of Excise and Taxation.