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        Case ID :
        GST - States

        Amendment in Notification G.O. Ms. No. 56/CT/2017-19, dated the 17th November, 2017 - G.O. Ms. No. 34 - Puducherry SGST

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        Composition levy exclusion clarified: suppliers of specified actionable claims barred from composition scheme eligibility. The amendment excludes a registered person making supply of specified actionable claims from eligibility for the composition levy under section 10 by inserting qualifying words into the earlier notification, thereby narrowing the class of persons permitted to opt for composition within the territorial GST framework.
                          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 clarified: suppliers of specified actionable claims barred from composition scheme eligibility.

                                The amendment excludes a registered person making supply of specified actionable claims from eligibility for the composition levy under section 10 by inserting qualifying words into the earlier notification, thereby narrowing the class of persons permitted to opt for composition within the territorial GST framework.


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