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of <h1>Punjab Amends GST Notification: Composition Levy Excludes Certain Actionable Claims u/s 10 from October 1, 2023.</h1> The Government of Punjab has amended Notification No. S.O.93/P.A.5/2017/S.148/2017, originally issued on November 28, 2017, under the Punjab Goods and Services Tax Act, 2017. Effective from October 1, 2023, the amendment specifies that the composition levy under section 10 of the Act excludes registered persons supplying specified actionable claims as defined in clause (102A) of section 2. This amendment was enacted by the Governor of Punjab on the recommendation of the Council, citing public interest.
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