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        Case ID :
        GST - States

        Seeks to amend Notification No. 1142-F.T. dated 28/06/2017 for increasing monetary limit of Composition Levy - 1794-F.T.- 46/2017-State Tax - West Bengal SGST

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        Composition levy ceiling increased to higher threshold for eligibility and turnover limits under state GST. Amendment increases monetary thresholds for the composition levy by substituting in Notification No. 1142-F.T. the words 'seventy-five lakh rupees' with 'one crore' and 'fifty lakh rupees' with 'seventy-five lakh rupees,' thereby raising the turnover-related limits for eligibility under the State GST composition scheme.
                          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 ceiling increased to higher threshold for eligibility and turnover limits under state GST.

                                Amendment increases monetary thresholds for the composition levy by substituting in Notification No. 1142-F.T. the words "seventy-five lakh rupees" with "one crore" and "fifty lakh rupees" with "seventy-five lakh rupees," thereby raising the turnover-related limits for eligibility under the State GST composition scheme.


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