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of <h1>Tamil Nadu GST: Composition Levy Option for Businesses with Turnover up to INR 1.5 Crore; Excludes Certain Manufacturers.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification allowing eligible registered persons with an aggregate turnover not exceeding INR 1.5 crore in the preceding financial year to opt for a composition levy instead of the regular tax under Section 9. For certain states, this threshold is INR 75 lakh. However, manufacturers of specific goods, such as ice cream, pan masala, and tobacco products, are excluded from this option. This notification supersedes a previous one dated June 29, 2017, and will be effective from April 1, 2019.
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