GST amendment excludes registered persons supplying specified actionable claims from the composition levy notification scope. A GST amendment under the Uttarakhand Goods and Services Tax framework inserts an exclusion into the notification governing persons who did not opt for the composition levy under section 10 of the Act. With effect from 1 October 2023, the amended text provides that the relevant category will not include a registered person making supply of specified actionable claims as defined in section 2(102A) of the Act.
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.
GST amendment excludes registered persons supplying specified actionable claims from the composition levy notification scope.
A GST amendment under the Uttarakhand Goods and Services Tax framework inserts an exclusion into the notification governing persons who did not opt for the composition levy under section 10 of the Act. With effect from 1 October 2023, the amended text provides that the relevant category will not include a registered person making supply of specified actionable claims as defined in section 2(102A) of the Act.
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