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        Case ID :
        GST - States

        Amendment in Notification No. 66/2017-State Tax, dated the 15th November, 2017 - 50/2023-State Tax - Maharashtra SGST

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        Composition levy exclusion for supplies of specified actionable claims now removes such supplies from composition scheme eligibility. The Government of Maharashtra inserted the words ', other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,' after 'composition levy under section 10 of the said Act', effective 1st October, 2023, thereby excluding supplies of specified actionable claims from eligibility for the composition scheme under section 10.
                          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 for supplies of specified actionable claims now removes such supplies from composition scheme eligibility.

                                The Government of Maharashtra inserted the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after "composition levy under section 10 of the said Act", effective 1st October, 2023, thereby excluding supplies of specified actionable claims from eligibility for the composition scheme under section 10.


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