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of <h1>Kerala GST Ordinance 2017: Composition Levy Option for Small Businesses with Turnover Under Rs. 75 Lakh; Effective July 1, 2017.</h1> The Government of Kerala issued a notification under the Kerala Goods and Services Tax Ordinance, 2017, allowing eligible registered persons with an aggregate turnover not exceeding seventy-five lakh rupees in the previous financial year to opt for a composition levy. The composition levy rates are set at one percent for manufacturers, two and a half percent for certain suppliers, and half a percent for other suppliers. However, manufacturers of specified goods, such as ice cream, pan masala, and tobacco products, are excluded from this option. This notification is effective from July 1, 2017.
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