Composition levy threshold prescribed with sectoral rates; manufacturers of specified food and tobacco products excluded from eligibility. Prescribes the composition levy under the Rajasthan Goods and Services Tax Act, 2017 allowing eligible registered persons below the notified aggregate turnover threshold to pay a prescribed percentage of turnover in the State in lieu of State tax, with distinct rates for manufacturers, certain suppliers, and other suppliers; specifies ineligible manufacturers by tariff description (including ice cream, pan masala, and tobacco products) and applies the First Schedule interpretation rules of the Customs Tariff Act for tariff references.
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Composition levy threshold prescribed with sectoral rates; manufacturers of specified food and tobacco products excluded from eligibility.
Prescribes the composition levy under the Rajasthan Goods and Services Tax Act, 2017 allowing eligible registered persons below the notified aggregate turnover threshold to pay a prescribed percentage of turnover in the State in lieu of State tax, with distinct rates for manufacturers, certain suppliers, and other suppliers; specifies ineligible manufacturers by tariff description (including ice cream, pan masala, and tobacco products) and applies the First Schedule interpretation rules of the Customs Tariff Act for tariff references.
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