Exclusion from applicability: notification narrows GST applicability, excluding body corporates and composition levy registrants under state rules. The notification amends the table in the cited Tamil Nadu SGST departmental notification by inserting exclusionary phrases: serial number 4 is amended to read 'Any person other than a body corporate' and serial number 5AB is amended to read 'Any registered person other than a person who has opted to pay tax under composition levy.' The amendment is made under the State GST statute and is declared to be effective from the sixteenth day of January, two thousand twenty-five.
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 from applicability: notification narrows GST applicability, excluding body corporates and composition levy registrants under state rules.
The notification amends the table in the cited Tamil Nadu SGST departmental notification by inserting exclusionary phrases: serial number 4 is amended to read "Any person other than a body corporate" and serial number 5AB is amended to read "Any registered person other than a person who has opted to pay tax under composition levy." The amendment is made under the State GST statute and is declared to be effective from the sixteenth day of January, two thousand twenty-five.
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 
