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        Case ID :
        GST - States

        Amendment in Notification No. S.O. 284, dated the 16th November, 2017 - S.O. 242 - Bihar SGST

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        Composition levy exclusion: suppliers of specified actionable claims are excluded from the composition scheme under GST. The notification amends the earlier notification to exclude registered persons making supplies of specified actionable claims from eligibility for the composition levy, thereby limiting the composition scheme's scope and requiring such suppliers to be governed by the regular GST provisions.
                          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.

                                Composition levy exclusion: suppliers of specified actionable claims are excluded from the composition scheme under GST.

                                The notification amends the earlier notification to exclude registered persons making supplies of specified actionable claims from eligibility for the composition levy, thereby limiting the composition scheme's scope and requiring such suppliers to be governed by the regular GST provisions.


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