Composition levy wording amended by removing references to goods from key clauses under the goods and services tax law. Section 10 of the Central Goods and Services Tax Act is amended by omitting the words 'goods or' from sub-section (2), clause (d), and from sub-section (2A), clause (c). The amendment narrows the wording of the relevant composition provisions by removing references to goods from those clauses.
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.
Composition levy wording amended by removing references to goods from key clauses under the goods and services tax law.
Section 10 of the Central Goods and Services Tax Act is amended by omitting the words "goods or" from sub-section (2), clause (d), and from sub-section (2A), clause (c). The amendment narrows the wording of the relevant composition provisions by removing references to goods from those clauses.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.