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    <description>The notification prescribes that an eligible registered person with aggregate turnover below the prescribed threshold may opt to pay a turnover-based composition levy in lieu of tax, with distinct rates for manufacturers, suppliers of specified supplies, and other suppliers. Manufacturers producing goods listed by tariff descriptions in the Table are excluded from opting. The Table&#039;s tariff references and their interpretation follow the First Schedule to the Customs Tariff Act, 1975. The prescription is issued under section 10 of the Tamil Nadu Act and takes effect from the stated commencement date.</description>
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