Exclusion of specified taxpayers: notification narrows GST rate applicability to exclude bodies corporate and composition taxpayers. The notification amends the Table of the earlier GST rate notification by inserting limiting phrases: at serial number 4 it adds 'other than a body corporate' after 'Any person', and at serial number 5AB it adds 'other than a person who has opted to pay tax under composition levy' after 'Any registered person', thereby restricting the applicability of those entries.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of specified taxpayers: notification narrows GST rate applicability to exclude bodies corporate and composition taxpayers.
The notification amends the Table of the earlier GST rate notification by inserting limiting phrases: at serial number 4 it adds "other than a body corporate" after "Any person", and at serial number 5AB it adds "other than a person who has opted to pay tax under composition levy" after "Any registered person", thereby restricting the applicability of those entries.
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