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    <description>Section 10(2) disqualifies a registered person from the composition scheme if engaged in specified activities including supplies of services (except certain Schedule II supplies), inter-State outward supplies, supplies through an e-commerce operator required to collect tax, supplies of goods not leviable under the Act, or manufacture of notified goods. Contributors agree works contracts are treated as services under paragraph 6 of Schedule II and thus are excluded from composition. Applicable composition rates and abatement provisions were not finalized at the time of the discussion.</description>
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