GST threshold amendment increases specified turnover limits, altering which taxpayers fall within notified state GST classifications. Amendment to a state GST notification substitutes higher turnover benchmarks by replacing specified monetary expressions in an earlier departmental notification, thereby increasing the monetary limits that determine applicability or classification under the notified GST framework while leaving other provisions unchanged.
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Provisions expressly mentioned in the judgment/order text.
GST threshold amendment increases specified turnover limits, altering which taxpayers fall within notified state GST classifications.
Amendment to a state GST notification substitutes higher turnover benchmarks by replacing specified monetary expressions in an earlier departmental notification, thereby increasing the monetary limits that determine applicability or classification under the notified GST framework while leaving other provisions unchanged.
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