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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Composition eligibility threshold increased for specified taxpayers, adding Special Economic Zone units under a GST rule amendment.</h1> Amendment modifies the first paragraph of the earlier notification by inserting a reference to a Special Economic Zone unit into the class of taxpayers covered and by substituting the previously specified turnover threshold with a higher turnover threshold, thereby altering coverage and qualification for the composition scheme under the relevant GST rule.

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