Exclusion of body corporate: SGST notification amended to exclude corporates and composition taxpayers from specified entries. The Assam SGST rate notification is amended to add, at serial 4 column (3), the phrase 'other than a body corporate' after 'Any person,' and at serial 5AB column (4), the phrase 'other than a person who has opted to pay tax under composition levy' after 'Any registered person,' thereby narrowing the classes covered by those entries; the amendment is made under the authority of sub section (3) of section 9 of the Assam GST Act and is deemed effective from 16 January 2025.
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.
Exclusion of body corporate: SGST notification amended to exclude corporates and composition taxpayers from specified entries.
The Assam SGST rate notification is amended to add, at serial 4 column (3), the phrase "other than a body corporate" after "Any person," and at serial 5AB column (4), the phrase "other than a person who has opted to pay tax under composition levy" after "Any registered person," thereby narrowing the classes covered by those entries; the amendment is made under the authority of sub section (3) of section 9 of the Assam GST Act and is deemed effective from 16 January 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
