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        F. Acts / Amendment Acts

        Section 137 - Amendment of section 10.

        Finance Act, 2023
        Central Goods and Service Tax

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        Composition scheme wording change narrows taxable scope by deleting 'goods or' from specified clauses in the law Amendment alters composition levy wording by removing the phrase 'goods or' from two specific clauses of section ten, modifying the statute's express categorisation language within the composition framework and affecting how the scope of the composition scheme is to be read under the amended text.
                        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 scheme wording change narrows taxable scope by deleting 'goods or' from specified clauses in the law

                              Amendment alters composition levy wording by removing the phrase "goods or" from two specific clauses of section ten, modifying the statute's express categorisation language within the composition framework and affecting how the scope of the composition scheme is to be read under the amended text.


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