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    <title>To provide 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 establishes a composition scheme under the Maharashtra GST Act allowing eligible registered persons with turnover within the prescribed threshold to pay state tax at a concessional rate. Eligibility conditions exclude inter-State suppliers, casual or non-resident taxable persons, e-commerce operator supplies subject to TCS, and suppliers of specified excluded goods. Opting persons must not collect tax, cannot avail input tax credit, must issue a bill of supply with a prescribed declaration, and remain liable for tax on inward supplies under reverse charge. Annexure classifications follow customs tariff interpretation.</description>
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