Composition levy exclusion for specified actionable claims under West Bengal GST takes effect from 1 October 2023. Composition levy treatment under the West Bengal Goods and Services Tax framework is amended to exclude registered persons making supply of specified actionable claims from the existing composition levy notification. The amendment is made by inserting the exclusion after the reference to composition levy under section 10 of the Act, and it operates with effect from 1 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Composition levy exclusion for specified actionable claims under West Bengal GST takes effect from 1 October 2023.
Composition levy treatment under the West Bengal Goods and Services Tax framework is amended to exclude registered persons making supply of specified actionable claims from the existing composition levy notification. The amendment is made by inserting the exclusion after the reference to composition levy under section 10 of the Act, and it operates with effect from 1 October 2023.
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