https://www.taxtmi.com/acts?id=32557 The amendment states that composition tax is payable in lieu of the tax under sub-section (1) of section 9, raises the turnover eligibility threshold in the proviso, inserts a proviso permitting composition taxpayers to supply limited-value services subject to specified exclusions and monetary/largest-of limits, and substitutes sub-section (2)(a) to provide that, save as provided in sub-section (1), a composition taxpayer is not engaged in the supply of services. en-us Fri, 31 Aug 2018 11:51:48 +0530 Wed, 17 Sep 2025 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32557 The amendment states that composition tax is payable in lieu of the tax under sub-section (1) of section 9, raises the turnover eligibility threshold in the proviso, inserts a proviso permitting composition taxpayers to supply limited-value services subject to specified exclusions and monetary/largest-of limits, and substitutes sub-section (2)(a) to provide that, save as provided in sub-section (1), a composition taxpayer is not engaged in the supply of services. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:51:48 +0530 https://www.taxtmi.com/acts?id=32557