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    <description>Amendment inserts a qualifier for goods transport agency (GTA), applying the provision to GTAs &quot;who has not paid State Tax at the rate of 6%,&quot; and adds that a Limited Liability Partnership formed under the Limited Liability Partnership Act, 2008 &quot;shall also be considered as a partnership firm or a firm,&quot; aligning LLPs with partnership firms for the notification. The notification is deemed effective from an earlier specified date.</description>
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