Exclusion of certain taxpayers: notification narrows rate applicability by excluding body corporates and composition taxpayers. The notification amends the Table of the State GST rate notification by inserting exclusions: at serial 4, the words 'other than a body corporate' are inserted after 'Any person' to exclude bodies corporate; and at serial 5AB, the words 'other than a person who has opted to pay tax under composition levy' are inserted after 'Any registered person' to exclude composition-scheme taxpayers. These are textual qualifications to the specified rate entries under the State GST rate notification.
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Exclusion of certain taxpayers: notification narrows rate applicability by excluding body corporates and composition taxpayers.
The notification amends the Table of the State GST rate notification by inserting exclusions: at serial 4, the words "other than a body corporate" are inserted after "Any person" to exclude bodies corporate; and at serial 5AB, the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person" to exclude composition-scheme taxpayers. These are textual qualifications to the specified rate entries under the State GST rate notification.
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