Composition levy exclusion: suppliers of specified actionable claims are now ineligible for the composition scheme under GST. The earlier notification is amended to insert ', other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,' after the words and figures 'composition levy under section 10 of the said Act', thereby excluding registered persons supplying specified actionable claims from the composition levy, with effect from the stated commencement.
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Provisions expressly mentioned in the judgment/order text.
Composition levy exclusion: suppliers of specified actionable claims are now ineligible for the composition scheme under GST.
The earlier notification is amended to insert ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," after the words and figures "composition levy under section 10 of the said Act", thereby excluding registered persons supplying specified actionable claims from the composition levy, with effect from the stated commencement.
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