Composition levy restrictions exclude manufacturers of ice cream, pan masala and tobacco goods under the Uttarakhand GST framework. Composition levy was specified for an eligible registered person whose aggregate turnover in the preceding financial year did not exceed the prescribed threshold, allowing payment of tax in lieu of the normal levy under rule 7 of the Uttarakhand Goods and Services Tax Rules, 2017. The option was unavailable to manufacturers of ice cream and other edible ice, pan masala, and goods under Chapter 24 relating to tobacco and manufactured tobacco substitutes. The notification also adopts Customs Tariff Act classification principles and took effect from 1 April 2019.
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 restrictions exclude manufacturers of ice cream, pan masala and tobacco goods under the Uttarakhand GST framework.
Composition levy was specified for an eligible registered person whose aggregate turnover in the preceding financial year did not exceed the prescribed threshold, allowing payment of tax in lieu of the normal levy under rule 7 of the Uttarakhand Goods and Services Tax Rules, 2017. The option was unavailable to manufacturers of ice cream and other edible ice, pan masala, and goods under Chapter 24 relating to tobacco and manufactured tobacco substitutes. The notification also adopts Customs Tariff Act classification principles and took effect from 1 April 2019.
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