Eligibility for State GST rate: exclusions for bodies corporate and composition taxpayers now specified by amendment. The notification amends Notification No. 13/2017-State Tax (Rate) by inserting exclusions in the Table: for serial number 4, 'other than a body corporate' is added after 'Any person', and for serial number 5AB, 'other than a person who has opted to pay tax under composition levy' is added after 'Any registered person', thereby excluding bodies corporate and composition scheme electors from the corresponding rate entries.
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Provisions expressly mentioned in the judgment/order text.
Eligibility for State GST rate: exclusions for bodies corporate and composition taxpayers now specified by amendment.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting exclusions in the Table: for serial number 4, "other than a body corporate" is added after "Any person", and for serial number 5AB, "other than a person who has opted to pay tax under composition levy" is added after "Any registered person", thereby excluding bodies corporate and composition scheme electors from the corresponding rate entries.
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