GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers from specified entries. The Uttar Pradesh Goods and Services Tax notification was amended to narrow the classes of persons covered in the specified table entries under the earlier notification issued under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. Against serial number 4, the words 'other than a body corporate' were inserted after 'Any person'. Against serial number 5AB, the words 'other than a person who has opted to pay tax under composition levy' were inserted after 'Any registered person'. The amendment was given effect from 16 January 2025.
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GST notification amendment narrows covered persons by excluding body corporates and composition levy taxpayers from specified entries.
The Uttar Pradesh Goods and Services Tax notification was amended to narrow the classes of persons covered in the specified table entries under the earlier notification issued under section 9(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. Against serial number 4, the words "other than a body corporate" were inserted after "Any person". Against serial number 5AB, the words "other than a person who has opted to pay tax under composition levy" were inserted after "Any registered person". The amendment was given effect from 16 January 2025.
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