Special Economic Zone unit inclusion expands eligibility and raises the turnover threshold for exemption under the State GST notification. The State Government amended Notification No. 13/2020 State Tax to insert a Special Economic Zone unit among the entities referred to in the first paragraph and to substitute the turnover threshold of one hundred crore rupees with five hundred crore rupees; the amendment is effected under the State GST rules and is deemed to have come into force on 30 July 2020.
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Provisions expressly mentioned in the judgment/order text.
Special Economic Zone unit inclusion expands eligibility and raises the turnover threshold for exemption under the State GST notification.
The State Government amended Notification No. 13/2020 State Tax to insert a Special Economic Zone unit among the entities referred to in the first paragraph and to substitute the turnover threshold of one hundred crore rupees with five hundred crore rupees; the amendment is effected under the State GST rules and is deemed to have come into force on 30 July 2020.
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