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    <title>Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP</title>
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    <description>Amends Notification No.13/2017 by inserting &quot;, who has not paid Union territory tax at the rate of 6%,&quot; after &quot;goods transport agency (GTA)&quot; in the Table and by adding an Explanation clause (e) that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered as a partnership firm or a firm for the purposes of the notification.</description>
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      <description>Amends Notification No.13/2017 by inserting &quot;, who has not paid Union territory tax at the rate of 6%,&quot; after &quot;goods transport agency (GTA)&quot; in the Table and by adding an Explanation clause (e) that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered as a partnership firm or a firm for the purposes of the notification.</description>
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