State tax on intra State supplies: composition style levy with eligibility, exclusions, and compliance obligations for small taxpayers. State tax is notified at three percent on intra State first supplies of goods or services by eligible registered persons up to a prescribed aggregate turnover threshold, subject to conditions excluding inter State suppliers, casual or non resident persons, supplies via certain e commerce operators, and specified tariff listed goods; availing persons shall not collect tax or claim input tax credit, must issue a prescribed bill of supply with a specified declaration, and remain liable to pay tax on inward supplies as applicable.
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Provisions expressly mentioned in the judgment/order text.
State tax on intra State supplies: composition style levy with eligibility, exclusions, and compliance obligations for small taxpayers.
State tax is notified at three percent on intra State first supplies of goods or services by eligible registered persons up to a prescribed aggregate turnover threshold, subject to conditions excluding inter State suppliers, casual or non resident persons, supplies via certain e commerce operators, and specified tariff listed goods; availing persons shall not collect tax or claim input tax credit, must issue a prescribed bill of supply with a specified declaration, and remain liable to pay tax on inward supplies as applicable.
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