Scope of taxable person narrowed: corporate bodies and composition-scheme taxpayers excluded from specified GST entries. The notification amends two Table entries in a prior Nagaland GST notification by inserting exclusions: serial number 4 now reads Any person other than a body corporate, and serial number 5AB now reads Any registered person other than a person who has opted to pay tax under composition levy, thereby excluding corporate bodies from the first entry and composition-scheme taxpayers from the second.
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Provisions expressly mentioned in the judgment/order text.
Scope of taxable person narrowed: corporate bodies and composition-scheme taxpayers excluded from specified GST entries.
The notification amends two Table entries in a prior Nagaland GST notification by inserting exclusions: serial number 4 now reads Any person other than a body corporate, and serial number 5AB now reads Any registered person other than a person who has opted to pay tax under composition levy, thereby excluding corporate bodies from the first entry and composition-scheme taxpayers from the second.
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