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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 Levy allows small taxpayers to pay a prescribed substitute tax, barring tax collection and input credit.</h1> Composition Levy allows a registered taxable person with aggregate turnover in the preceding financial year not exceeding fifty lakh rupees to pay a prescribed substitute amount instead of regular tax, subject to prescribed conditions and Council recommendation; permission lapses once turnover exceeds fifty lakh rupees. The scheme excludes certain suppliers and notified manufacturers; a composition taxpayer shall not collect tax from recipients nor claim input tax credit. Ineligibility attracts tax and penalty with specified sections applying mutatis mutandis for determination.

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