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of <h1>Punjab GST Update: Small Businesses Can Opt for Composition Levy; Excludes Ice Cream, Pan Masala, Tobacco Products.</h1> The Government of Punjab, through its Department of Excise and Taxation, has issued a notification under the Punjab Goods and Services Tax Act, 2017. It allows eligible registered persons with an aggregate turnover not exceeding seventy-five lakh rupees in the preceding financial year to opt for a composition levy. This levy is calculated at one percent for manufacturers, two and a half percent for certain suppliers, and half percent for other suppliers. However, manufacturers of specified goods like ice cream, pan masala, and tobacco products are excluded from this option. The notification details the tariff classifications for these exclusions.
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