Amendment to GST applicability narrows eligible persons, excluding corporate bodies and those under composition levy. Amendment narrows the Table entries by inserting exclusions: serial number 4 is limited by adding 'other than a body corporate' after 'Any person', and serial number 5AB is limited by adding 'other than a person who has opted to pay tax under composition levy' after 'Any registered person'; the amendments are declared to have effect from an earlier specified 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.
Amendment to GST applicability narrows eligible persons, excluding corporate bodies and those under composition levy.
Amendment narrows the Table entries by inserting exclusions: serial number 4 is limited by adding "other than a body corporate" after "Any person", and serial number 5AB is limited by adding "other than a person who has opted to pay tax under composition levy" after "Any registered person"; the amendments are declared to have effect from an earlier specified date.
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