Composition levy eligibility set with turnover thresholds and specified manufacturing exclusions under state GST rules. Specification of composition levy eligibility: eligible registered persons below the State-specified aggregate turnover threshold may opt for composition tax under rule 7 of the Arunachal Pradesh GST Rules, 2017 in lieu of tax under section 9, subject to exclusions. A lower threshold applies for persons registered under section 25 in certain States. Manufacturers of specified goods identified by customs tariff classifications-including edible ice products, pan masala, and tobacco and substitutes-are excluded from opting for composition levy.
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 set with turnover thresholds and specified manufacturing exclusions under state GST rules.
Specification of composition levy eligibility: eligible registered persons below the State-specified aggregate turnover threshold may opt for composition tax under rule 7 of the Arunachal Pradesh GST Rules, 2017 in lieu of tax under section 9, subject to exclusions. A lower threshold applies for persons registered under section 25 in certain States. Manufacturers of specified goods identified by customs tariff classifications-including edible ice products, pan masala, and tobacco and substitutes-are excluded from opting for composition levy.
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