Composition levy eligibility narrowed by excluding registered persons supplying specified actionable claims under the GST framework. Composition levy under the Uttar Pradesh Goods and Services Tax framework was amended to exclude registered persons making supply of specified actionable claims from the composition levy. The amendment applies to the existing notification governing composition levy under section 10 of the Act and operates from 1 October 2023. It introduces a targeted eligibility restriction for persons engaged in supplies covered by the defined category of actionable claims.
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Composition levy eligibility narrowed by excluding registered persons supplying specified actionable claims under the GST framework.
Composition levy under the Uttar Pradesh Goods and Services Tax framework was amended to exclude registered persons making supply of specified actionable claims from the composition levy. The amendment applies to the existing notification governing composition levy under section 10 of the Act and operates from 1 October 2023. It introduces a targeted eligibility restriction for persons engaged in supplies covered by the defined category of actionable claims.
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