Composition levy revised for specified supplier categories, altering turnover-based tax obligations and opt-in conditions effective from April. The notification substitutes the composition levy Table in the Assam GST Rules, specifying categories of registered persons-manufacturers (with certain exclusions), suppliers of specified Schedule II supplies, other eligible suppliers under section 10, and persons opting under section 10(2A)-and prescribes distinct turnover based composition rates for each category, effective from the first day of April 2020, issued under section 164 of the Assam GST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Composition levy revised for specified supplier categories, altering turnover-based tax obligations and opt-in conditions effective from April.
The notification substitutes the composition levy Table in the Assam GST Rules, specifying categories of registered persons-manufacturers (with certain exclusions), suppliers of specified Schedule II supplies, other eligible suppliers under section 10, and persons opting under section 10(2A)-and prescribes distinct turnover based composition rates for each category, effective from the first day of April 2020, issued under section 164 of the Assam GST Act, 2017.
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