GST turnover threshold raised, expanding coverage to Special Economic Zone units and altering applicability under central tax rules. Amendment revises the notification's scope by inserting Special Economic Zone unit into the entities covered and by substituting the earlier turnover benchmark with a higher turnover threshold in the first paragraph of the principal notification, thereby changing which taxpayers fall within the notification's applicability.
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Provisions expressly mentioned in the judgment/order text.
GST turnover threshold raised, expanding coverage to Special Economic Zone units and altering applicability under central tax rules.
Amendment revises the notification's scope by inserting Special Economic Zone unit into the entities covered and by substituting the earlier turnover benchmark with a higher turnover threshold in the first paragraph of the principal notification, thereby changing which taxpayers fall within the notification's applicability.
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