Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12(4)] [Section 12] [Entire Act] Constitution Subarticle Section 12(4)(d) in THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 (d)the threshold limit of turnover below which goods and services may be exempted from goods and services tax;