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<h1>Threshold exemption for GST protects small traders by excluding them from the tax net, proposing uniform state and higher central thresholds.</h1> Threshold exemption for GST preserves small traders outside the tax net to reduce administrative burden, lower compliance costs, and confer relative advantage over larger enterprises. A uniform State GST threshold is proposed to harmonise past divergent thresholds with compensation for States that had lower limits, while higher Central GST thresholds for goods and services are contemplated and dual control is to be avoided.