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    <description>The notification amends Notification No. 13/2017-State Tax (Rate) by inserting a qualification after &quot;goods transport agency (GTA)&quot; to identify GTAs who have not paid central tax at the specified rate, and by adding an Explanation clause that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.</description>
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