Exclusion of certain taxpayers from state GST rate notification: bodies corporate and composition taxpayers now excluded. Amendment to Notification No. 13/2017-State Tax (Rate) adds exclusions in the Table: at serial number 4, the words 'other than a body corporate' are inserted after 'Any person'; at serial number 5AB, the words 'other than a person who has opted to pay tax under composition levy' are inserted after 'Any registered person', thereby excluding bodies corporate and composition scheme taxpayers from those respective entries.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of certain taxpayers from state GST rate notification: bodies corporate and composition taxpayers now excluded.
Amendment to Notification No. 13/2017-State Tax (Rate) adds exclusions in the Table: at serial number 4, the words "other than a body corporate" are inserted after "Any person"; at serial number 5AB, the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person", thereby excluding bodies corporate and composition scheme taxpayers from those respective entries.
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