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    <title>Increased limit of the aggregate turnover for composition levy and conditions thereof under WBGST [section 10(1)]</title>
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    <description>Increase of the composition levy aggregate turnover threshold to seventy five lakh rupees permits a registered person whose aggregate turnover in the preceding financial year did not exceed that amount to opt for composition tax under section 10(1). Manufacturers of specified goods - ice cream (2105 00 00), pan masala (2106 90 20) and all goods under Chapter 24 (tobacco and substitutes) - are excluded from eligibility. The notification applies Customs Tariff Act interpretative rules and is effective from 25 June 2017, superseding Notification No. 1095-F.T.</description>
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      <description>Increase of the composition levy aggregate turnover threshold to seventy five lakh rupees permits a registered person whose aggregate turnover in the preceding financial year did not exceed that amount to opt for composition tax under section 10(1). Manufacturers of specified goods - ice cream (2105 00 00), pan masala (2106 90 20) and all goods under Chapter 24 (tobacco and substitutes) - are excluded from eligibility. The notification applies Customs Tariff Act interpretative rules and is effective from 25 June 2017, superseding Notification No. 1095-F.T.</description>
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