Exemption from payment of tax on advances received in case of supply of goods - exclude specified actionable claims - Notification No. 66/2017-Central Tax dated 15.11.2017 as amended. - 50/2023 - Central GST (CGST)

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Specified actionable claims exclusion: suppliers of specified actionable claims excluded from composition levy benefits under section 10. The notification inserts the phrase excluding 'the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act' after the words 'composition levy under section 10 of the said Act' in the principal notification, thereby removing supplies of specified actionable claims from the composition-levy provision, effective from the notified commencement date.

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Specified actionable claims exclusion: suppliers of specified actionable claims excluded from composition levy benefits under section 10.

The notification inserts the phrase excluding "the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act" after the words "composition levy under section 10 of the said Act" in the principal notification, thereby removing supplies of specified actionable claims from the composition-levy provision, effective from the notified commencement date.

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Exemption from payment of tax on advances received in case of supply of goods - exclude specified actionable claims - Notification No. 66/2017-Central Tax dated 15.11.2017 as amended. - 50/2023 - Central GST (CGST)

Specified actionable claims exclusion: suppliers of specified actionable claims excluded from composition levy benefits under section 10.

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Exemption from payment of tax on advances received in case of supply of goods - exclude specified actionable claims - Notification No. 66/2017-Central Tax dated 15.11.2017 as amended. - 50/2023 - Central GST (CGST)

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Specified actionable claims exclusion: suppliers of specified actionable claims excluded from composition levy benefits under section 10.

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