Dated:- 23-7-2017 – Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 As per the scheme of the GST, the intention of extending the benefit of composition scheme to small manufacturer or trader (including Dabhas) only. Therefore, it can be construed clearly that since the turnover the previous year is a determining factor for eligibility of composition scheme, a registered person who was making inter-state supplies during the previous year, cannot be allowed to avail th
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