Composition levy exclusion removes registered persons supplying specified actionable claims from the composition scheme with immediate effect. The Government of Gujarat amends Notification No. 66/2017-State Tax to insert that, with effect from 1st October, 2023, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act, shall be inserted after the words and figures 'composition levy under section 10 of the said Act', thereby excluding such suppliers from the composition levy.
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Provisions expressly mentioned in the judgment/order text.
Composition levy exclusion removes registered persons supplying specified actionable claims from the composition scheme with immediate effect.
The Government of Gujarat amends Notification No. 66/2017-State Tax to insert that, with effect from 1st October, 2023, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act, shall be inserted after the words and figures "composition levy under section 10 of the said Act", thereby excluding such suppliers from the composition levy.
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