Composition levy exclusion: amendment narrows eligibility by excluding corporates and composition taxpayers, with retrospective effect. Amendment adds exclusions in the notification Table: at serial 4 insert 'other than a body corporate' after 'Any person'; at serial 5AB insert 'other than a person who has opted to pay tax under composition levy' after 'Any registered person'. The amendment is effected under section 9(3) of the Madhya Pradesh GST Act and is declared to have retrospective effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Composition levy exclusion: amendment narrows eligibility by excluding corporates and composition taxpayers, with retrospective effect.
Amendment adds exclusions in the notification Table: at serial 4 insert "other than a body corporate" after "Any person"; at serial 5AB insert "other than a person who has opted to pay tax under composition levy" after "Any registered person". The amendment is effected under section 9(3) of the Madhya Pradesh GST Act and is declared to have retrospective effect from the stated commencement date.
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