Composition levy exclusion for suppliers of specified actionable claims now removes them from composition scheme eligibility. With effect from 1st October, 2023, the words ', other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,' are inserted immediately after the words and figures 'composition levy under section 10 of the said Act' in the cited Punjab notification, thereby excluding suppliers of specified actionable claims from the composition levy.
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Provisions expressly mentioned in the judgment/order text.
Composition levy exclusion for suppliers of specified actionable claims now removes them from composition scheme eligibility.
With effect from 1st October, 2023, the words ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," are inserted immediately after the words and figures "composition levy under section 10 of the said Act" in the cited Punjab notification, thereby excluding suppliers of specified actionable claims from the composition levy.
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