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Composition levy exclusion for specified actionable claims narrows GST notification coverage under Andhra Pradesh law. The Andhra Pradesh Government amended the notification issued under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council. With effect from 1 October 2023, the reference to persons eligible for composition levy was qualified by inserting an exclusion for a registered person making supply of specified actionable claims as defined in section 2(102A) of the Act. The amendment narrows the scope of the notified composition levy coverage by expressly excluding such suppliers from the stated category.
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Composition levy exclusion for specified actionable claims narrows GST notification coverage under Andhra Pradesh law.
The Andhra Pradesh Government amended the notification issued under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council. With effect from 1 October 2023, the reference to persons eligible for composition levy was qualified by inserting an exclusion for a registered person making supply of specified actionable claims as defined in section 2(102A) of the Act. The amendment narrows the scope of the notified composition levy coverage by expressly excluding such suppliers from the stated category.
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