In exercise of the powers conferred by sub-section (3) of section 9 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No. 9 of 2017). the State Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of Tripura, in the Department of Finance, No. 13/2017 - State Tax (Rate) dated 29th June, 2017, namely:-

In the said notification.-

(i) in the Table, against serial number 1, in column (2). after the words and brackets "goods transport agency (GTA)" the words and figure who has not paid state tax at the rate of 6%." shall be inserted;

(ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:-

"(e) A "Limited Liability Partnership'' formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm."

This notification shall come into force with effect from the date of publication in the official Gazette.

By order of the Governor,

(M. Nagaraju)

Principal Secretary Government of

Tripura Finance Department