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of <h1>Puducherry GST Act: Composition Scheme for Businesses Under Rs. 1.5 Crore Turnover, Effective April 1, 2019.</h1> The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, allowing eligible registered persons with an aggregate turnover not exceeding Rs. 1.5 crore in the previous financial year to opt for a composition scheme. This scheme permits them to pay a fixed tax amount instead of the regular tax under section 9. However, manufacturers of certain goods like ice cream, pan masala, and tobacco products are excluded from this scheme. The notification, which supersedes a previous one from June 2017, will be effective from April 1, 2019.
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