GST threshold increase expands coverage and explicitly includes Special Economic Zone units under Goa rule on reverse charge. Amends the first paragraph of a prior Goa GST notification to insert a Special Economic Zone unit among entities referenced in subordinate provisions and to replace the prior turnover benchmark of one hundred crore rupees with five hundred crore rupees, thereby raising the taxable turnover threshold applicable under the cited provision.
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Provisions expressly mentioned in the judgment/order text.
GST threshold increase expands coverage and explicitly includes Special Economic Zone units under Goa rule on reverse charge.
Amends the first paragraph of a prior Goa GST notification to insert a Special Economic Zone unit among entities referenced in subordinate provisions and to replace the prior turnover benchmark of one hundred crore rupees with five hundred crore rupees, thereby raising the taxable turnover threshold applicable under the cited provision.
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