What is the concept of providing threshold exemption for GST?

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Full Text of the Document

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....cult to administer small traders and cost of administering of such traders is very high in comparison to the tax paid by them. b. The compliance cost and compliance effort would be saved for such small traders. c. Small traders get relative advantage over large enterprises on account of lower tax incidence. The present thresholds prescribed in different State VAT Acts below which VAT is not app....