Amendment in the Notification No F.12(56)FD/Tax/2017-58 dated 30/06/2017 regarding rate of composition levy (Notification 01/2018 State Tax). - F.12(46)FD/Tax/2017-Pt.-III-157 - Rajasthan SGST
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Composition levy reduced and confined to turnover of taxable supplies of goods, narrowing the tax base for affected taxpayers. Amendment to the Rajasthan SGST composition notification under section 10 substitutes the rate in clause (i) with a lower fixed rate and narrows clause (iii) to apply the composition levy on the turnover of taxable supplies of goods rather than a broader turnover measure.
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Provisions expressly mentioned in the judgment/order text.
Composition levy reduced and confined to turnover of taxable supplies of goods, narrowing the tax base for affected taxpayers.
Amendment to the Rajasthan SGST composition notification under section 10 substitutes the rate in clause (i) with a lower fixed rate and narrows clause (iii) to apply the composition levy on the turnover of taxable supplies of goods rather than a broader turnover measure.
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