https://www.taxtmi.com/notifications?id=121897 Amendment clarifies that the notification's treatment of goods transport agency (GTA) covers GTAs "who has not paid state tax at the rate of 6%", refining the scope of the reverse charge mechanism for GTA services. It also inserts an explanation that a Limited Liability Partnership registered under the LLP Act, 2008 shall be considered a partnership firm for the notification's purposes, with the amendment taking effect from the stated operative date. en-us Mon, 11 Sep 2017 00:00:00 +0530 Fri, 22 Sep 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121897 Amendment clarifies that the notification's treatment of goods transport agency (GTA) covers GTAs "who has not paid state tax at the rate of 6%", refining the scope of the reverse charge mechanism for GTA services. It also inserts an explanation that a Limited Liability Partnership registered under the LLP Act, 2008 shall be considered a partnership firm for the notification's purposes, with the amendment taking effect from the stated operative date. Notifications GST - States Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121897