Composition levy eligibility expands to include suppliers using electronic commerce operators, permitting opt in under existing scheme conditions.

The amendment deletes the words "goods or" from clause (d) of sub section (2) and clause (c) of sub section (2A) of the composition provision, removing the restriction that barred registered persons supplying goods through electronic commerce operators from opting for the composition levy, thereby permitting such registered persons to opt into the composition scheme subject to existing composition conditions.

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