Threshold increase for specified provisions: eligibility limit raised and coverage extended to Special Economic Zone units. The amendment inserts a Special Economic Zone unit into the first paragraph of the principal State GST notification and substitutes the prior monetary eligibility limit with a higher threshold, thereby expanding covered entities and raising the applicability ceiling of the prescribed provision.
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Provisions expressly mentioned in the judgment/order text.
Threshold increase for specified provisions: eligibility limit raised and coverage extended to Special Economic Zone units.
The amendment inserts a Special Economic Zone unit into the first paragraph of the principal State GST notification and substitutes the prior monetary eligibility limit with a higher threshold, thereby expanding covered entities and raising the applicability ceiling of the prescribed provision.
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