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Composition levy.

Section 10 - Uttar Pradesh SGST - LEVY AND COLLECTION OF TAX - GST - States - Section 10 - 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate, as may be prescribed, but not exceeding,- (a) one per cent. of the tu .....

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be recommended by the Council. (2) The registered person shall be eligible to opt under sub-section (1), if.- (a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II; (b) he is not engaged in making any supply of goods which are not leviable to tax under this Act; (c) he is not engaged in making any inter-State outward supplies of goods; (d) he is not engaged in making any supply of goods through an electronic commerce operator .....

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