Composition scheme eligibility extended, excluding manufacturers of ice cream, pan masala and tobacco, effective from April commencement. An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt for composition levy under rule 7 of the Rajasthan GST Rules, 2017 instead of tax under section 9(1). The composition option is not available to manufacturers of goods specified in the Table: ice cream (2105 00 00), pan masala (2106 90 20), and all goods under Chapter 24 (tobacco and manufactured tobacco substitutes). Tariff references are to be interpreted in accordance with the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 April 2019.
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Provisions expressly mentioned in the judgment/order text.
Composition scheme eligibility extended, excluding manufacturers of ice cream, pan masala and tobacco, effective from April commencement.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt for composition levy under rule 7 of the Rajasthan GST Rules, 2017 instead of tax under section 9(1). The composition option is not available to manufacturers of goods specified in the Table: ice cream (2105 00 00), pan masala (2106 90 20), and all goods under Chapter 24 (tobacco and manufactured tobacco substitutes). Tariff references are to be interpreted in accordance with the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 April 2019.
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