GST treatment for goods transport agency clarified: GTA not paying central tax excluded; LLPs recognised as partnership firms. Amendment narrows the notification entry for goods transport agency (GTA) by inserting the phrase ', who has not paid central tax at the rate of 6%,' in the table entry, and adds an Explanation treating a Limited Liability Partnership as a partnership firm or firm for the purposes of the notification. The amendment takes effect from the stated effective date.