Exclusion from notification: body corporates and persons opting for composition levy are excluded from specified GST categories. The Table of Notification No. 48/ST-2 (30 June 2017) is amended to insert two textual exclusions: serial number 4 is qualified to exclude bodies corporate from the category 'Any person,' and serial number 5AB is qualified to exclude registered persons who have opted to pay tax under composition levy from the category 'Any registered person.' These changes refine which persons fall within those specified entries under the notification.
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.
Exclusion from notification: body corporates and persons opting for composition levy are excluded from specified GST categories.
The Table of Notification No. 48/ST-2 (30 June 2017) is amended to insert two textual exclusions: serial number 4 is qualified to exclude bodies corporate from the category "Any person," and serial number 5AB is qualified to exclude registered persons who have opted to pay tax under composition levy from the category "Any registered person." These changes refine which persons fall within those specified entries under the notification.
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