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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Composition scheme: eligible small taxpayers pay tax as a turnover percentage without input tax credit and cannot collect tax.</h1> Small taxpayers below the prescribed aggregate turnover threshold may opt for composition levy and pay tax as a percentage of turnover without entitlement to input tax credit. A minimum floor rate for central and state components is prescribed. Composition taxpayers must not collect tax from customers. Taxpayers making inter state supplies or subject to reverse charge are ineligible for the composition scheme.

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