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    <title>Amendment to Notification No. 13-2017-State Tax (Rate) to amend RCM provisions for GTA and to insert explanation for LLP.</title>
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    <description>Amendment qualifies the application of the reverse charge mechanism for goods transport agencies by inserting that RCM applies where the GTA has not paid state tax at the prescribed rate, and declares that a Limited Liability Partnership shall be treated as a partnership firm for GST purposes.</description>
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      <description>Amendment qualifies the application of the reverse charge mechanism for goods transport agencies by inserting that RCM applies where the GTA has not paid state tax at the prescribed rate, and declares that a Limited Liability Partnership shall be treated as a partnership firm for GST purposes.</description>
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