Composition levy exclusion for supplies of specified actionable claims removes eligibility for the composition scheme for such registered suppliers. The notification inserts an exclusion into the earlier notification so that, with effect from the operative date, a registered person making supply of specified actionable claims as defined in clause (102A) of section 2 is excluded from the composition levy under section 10 of the Mizoram Goods and Services Tax Act, 2017, thereby narrowing composition scheme eligibility.
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 supplies of specified actionable claims removes eligibility for the composition scheme for such registered suppliers.
The notification inserts an exclusion into the earlier notification so that, with effect from the operative date, a registered person making supply of specified actionable claims as defined in clause (102A) of section 2 is excluded from the composition levy under section 10 of the Mizoram Goods and Services Tax Act, 2017, thereby narrowing composition scheme eligibility.
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