Exclusion From Rate Notification: body corporates and composition taxpayers removed from specified SGST rate entries. The State Government amends the rate notification to narrow entry coverage: serial number 4 now applies to 'Any person other than a body corporate,' and serial number 5AB's column (4) excludes any registered person who has opted for the composition levy, thereby changing eligibility for those tax rate entries under the Tripura State GST framework.
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Provisions expressly mentioned in the judgment/order text.
Exclusion From Rate Notification: body corporates and composition taxpayers removed from specified SGST rate entries.
The State Government amends the rate notification to narrow entry coverage: serial number 4 now applies to "Any person other than a body corporate," and serial number 5AB's column (4) excludes any registered person who has opted for the composition levy, thereby changing eligibility for those tax rate entries under the Tripura State GST framework.
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