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        Case ID :
        GST - States

        Amendment in Notification No. 66/2017–State Tax, No. F-10-93/2017/CT/V(172), dated 15th November, 2017 - 50/2023 - State Tax - Chhattisgarh SGST

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        Composition levy exclusion for suppliers of specified actionable claims; composition scheme not available to such registered persons. The amendment excludes registered persons making supply of specified actionable claims from the composition levy under the composition scheme by inserting that such supplies are not covered by the composition levy, and the change is given retrospective effect to the notified commencement date.
                          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 suppliers of specified actionable claims; composition scheme not available to such registered persons.

                                The amendment excludes registered persons making supply of specified actionable claims from the composition levy under the composition scheme by inserting that such supplies are not covered by the composition levy, and the change is given retrospective effect to the notified commencement date.


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