GTA status clarified: GST condition limits prior treatment and LLPs are classified as firms for state tax purposes. The notification amends the State tax rate Table to qualify the entry for goods transport agency (GTA) by inserting ', who has not paid central tax at the rate of 6%,' thereby limiting the prior treatment to GTAs that have not paid that central tax; and inserts an Explanation clause declaring that a Limited Liability Partnership formed under the LLP Act shall be considered a partnership firm or firm for the purposes of the notification.