Composition levy ineligibility for manufacturers of specified ice cream, pan masala and tobacco products, effective from July. Registered persons who manufacture specified goods are not eligible to opt for the composition levy under section 10(1) of the Madhya Pradesh GST Act; the exclusion covers ice cream and other edible ice (tariff item 2105 00 00), pan masala (tariff item 2106 90 20), and all goods under Chapter 24 (tobacco and manufactured tobacco substitutes). Tariff terms are to be interpreted with reference to the First Schedule to the Customs Act, 1975 and its notes. The notification is effective from 1st July 2017.
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.
Composition levy ineligibility for manufacturers of specified ice cream, pan masala and tobacco products, effective from July.
Registered persons who manufacture specified goods are not eligible to opt for the composition levy under section 10(1) of the Madhya Pradesh GST Act; the exclusion covers ice cream and other edible ice (tariff item 2105 00 00), pan masala (tariff item 2106 90 20), and all goods under Chapter 24 (tobacco and manufactured tobacco substitutes). Tariff terms are to be interpreted with reference to the First Schedule to the Customs Act, 1975 and its notes. The notification is effective from 1st July 2017.
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