What are the changes in the Revised Draft GST Law?

What are the changes in the Revised Draft GST Law?
There are major changes in important provisions of the Model GST Law, which has been incorporated in revised Draft GST Law. Fortunately, most of them are positive changes. Those changes are highlighted in the subsequent paras below. However, important change is the new provision which has been inserted in CGST Law.Threshold Limit: Due to change in definition of aggregate turnover, turnover of non-taxable goods will not be considered for calculating the threshold limit and therefore, threshold limit of Rs. 20 lacs will consist of turnover of taxable goods and exempted goods (it is Rs. 10 lacs for but will not include non-taxable goods.

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