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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Composition scheme eligibility and prescribed tax rates clarified; turnover thresholds, excluded goods and effective commencement specified.</h1> The notification prescribes composition levy conditions under section 10(1) of the Haryana GST Act, allowing eligible registered persons with limited aggregate turnover to opt to pay state tax at prescribed fixed rates by category (manufacturers; suppliers of certain listed supplies; other suppliers). It reduces the turnover eligibility threshold for specified States, excludes manufacturers of ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes from composition eligibility, adopts Customs Tariff interpretation rules, and commences from 1 July 2017.

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