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 ... Summary
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.
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