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    <title>To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year upto Rs. 50 lakhs</title>
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    <description>Notification 377-F.T. notifies a composition scheme permitting registered persons with aggregate turnover below the prescribed threshold to pay State tax at the notified composition rate on first supplies, subject to exclusions (inter-State supplies, certain goods in the annexure, supplies through TCS e commerce operators, casual/non-resident taxpayers, and those eligible under section 10(1)). Composition taxpayers cannot collect tax or claim input tax credit, must issue a bill of supply with specified wording, and remain liable for tax on inward supplies where applicable; computation and interpretative rules are specified.</description>
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      <description>Notification 377-F.T. notifies a composition scheme permitting registered persons with aggregate turnover below the prescribed threshold to pay State tax at the notified composition rate on first supplies, subject to exclusions (inter-State supplies, certain goods in the annexure, supplies through TCS e commerce operators, casual/non-resident taxpayers, and those eligible under section 10(1)). Composition taxpayers cannot collect tax or claim input tax credit, must issue a bill of supply with specified wording, and remain liable for tax on inward supplies where applicable; computation and interpretative rules are specified.</description>
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