Composition levy eligibility under state GST is limited by turnover thresholds and excludes specified manufacturers. Composition levy under the Uttar Pradesh Goods and Services Tax framework is available to an eligible registered person whose aggregate turnover in the preceding financial year does not exceed the prescribed threshold, subject to a lower limit for eligible registered persons registered in specified special category States. The notification excludes manufacturers of ice cream and other edible ice, pan masala, and all tobacco and manufactured tobacco substitutes, and applies tariff interpretation by reference to the First Schedule to the Customs Tariff Act and its interpretative rules.
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 eligibility under state GST is limited by turnover thresholds and excludes specified manufacturers.
Composition levy under the Uttar Pradesh Goods and Services Tax framework is available to an eligible registered person whose aggregate turnover in the preceding financial year does not exceed the prescribed threshold, subject to a lower limit for eligible registered persons registered in specified special category States. The notification excludes manufacturers of ice cream and other edible ice, pan masala, and all tobacco and manufactured tobacco substitutes, and applies tariff interpretation by reference to the First Schedule to the Customs Tariff Act and its interpretative rules.
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