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of <h1>West Bengal GST Update: Small Businesses Can Opt for Composition Levy, Excludes Ice Cream, Pan Masala, Tobacco Producers.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Ordinance, 2017, allowing registered persons with an aggregate turnover not exceeding seventy-five lakh rupees in the preceding financial year to opt for a composition levy instead of paying the standard State tax. However, this option is not available to manufacturers of certain goods, including ice cream, pan masala, and tobacco products, as specified in the notification. This notification supersedes a previous one dated June 23, 2017, and is effective from June 25, 2017.
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