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of <h1>Uttar Pradesh amends GST Act: Composition levy u/s 10 excludes certain actionable claims, effective October 1, 2023.</h1> The Governor of Uttar Pradesh, exercising powers under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, has amended a previous notification dated November 24, 2017. Effective from October 1, 2023, this amendment specifies that the composition levy under section 10 of the Act will exclude registered persons supplying specified actionable claims, as defined in clause (102A) of section 2 of the Act. This notification has been published in English as per Article 348(3) of the Indian Constitution and is effective from October 1, 2023.
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