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        Case ID :
        GST - States

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

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        Composition levy exclusion for suppliers of specified actionable claims restricts their eligibility for the composition scheme. The notification amends the prior State notification to exclude registered persons making supply of specified actionable claims from eligibility for composition levy under section 10, by inserting qualifying language that explicitly removes such suppliers from the composition scheme.
                          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 suppliers of specified actionable claims restricts their eligibility for the composition scheme.

                                The notification amends the prior State notification to exclude registered persons making supply of specified actionable claims from eligibility for composition levy under section 10, by inserting qualifying language that explicitly removes such suppliers from the composition scheme.


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