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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 ineligibility: inter State supplies disqualify a taxable person from opting for the scheme under GST law.</h1> Eligibility for the composition scheme is contingent on the taxable person not making inter State supplies; a taxable person who effects inter State supplies is precluded from availing the composition scheme.

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