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of <h1>Uttarakhand GST Update: Small Businesses Can Opt for Composition Levy; Excludes Ice Cream, Pan Masala, Tobacco Products.</h1> The Government of Uttarakhand issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, allowing eligible registered persons with an aggregate turnover not exceeding 75 lakh rupees in the preceding financial year to opt for a composition levy. This option permits them to pay a prescribed tax amount instead of the standard tax under Section 9. However, manufacturers of specified goods such as ice cream, pan masala, and tobacco products are excluded from this option. This notification supersedes the previous one dated 29th June 2017 and is effective from 1st April 2019.
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