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    <title>Thesh hold limit &amp; Composition levy</title>
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    <description>Turnover from all places of business registered on the same PAN must be aggregated to determine GST registration threshold and composition scheme eligibility; an option to avail composition at one place of business is deemed to apply to all other registrations on that PAN, so composition operates across all business verticals and locations under the same PAN.</description>
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