State GST amendment: GTA tax-payment condition introduced; LLPs treated as partnership firms, effective from specified date. Amendment inserts a qualifier for goods transport agency (GTA), applying the provision to GTAs 'who has not paid State Tax at the rate of 6%,' and adds that a Limited Liability Partnership formed under the Limited Liability Partnership Act, 2008 'shall also be considered as a partnership firm or a firm,' aligning LLPs with partnership firms for the notification. The notification is deemed effective from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
State GST amendment: GTA tax-payment condition introduced; LLPs treated as partnership firms, effective from specified date.
Amendment inserts a qualifier for goods transport agency (GTA), applying the provision to GTAs "who has not paid State Tax at the rate of 6%," and adds that a Limited Liability Partnership formed under the Limited Liability Partnership Act, 2008 "shall also be considered as a partnership firm or a firm," aligning LLPs with partnership firms for the notification. The notification is deemed effective from an earlier specified date.
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