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of <h1>Uttarakhand GST Act: Eligible Businesses with Turnover Below Rs. 75 Lakh Can Opt for Composition Levy; Exclusions Apply.</h1> The Government of Uttarakhand issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, allowing eligible registered persons with a turnover not exceeding seventy-five lakh rupees in the previous financial year to opt for a composition levy. The levy rates are one percent for manufacturers, two and a half percent for certain suppliers, and half a percent for other suppliers. However, manufacturers of specified goods like ice cream, pan masala, and tobacco products are excluded from this option. This notification is effective from June 25, 2017.
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