https://www.taxtmi.com/notifications?id=128924 The Composition Scheme under section 10 is amended to permit eligible registered persons whose aggregate turnover in the preceding financial year falls below the revised threshold to opt to pay tax under rule 7 instead of tax under section 9, with a lower threshold applying in specified hilly States. Certain manufacturers are disqualified from opting for composition levy by reference to specified tariff items and descriptions; interpretations of tariff references follow the First Schedule to the Customs Tariff Act. The notification supersedes the earlier notification and specifies its effective date. en-us Thu, 07 Mar 2019 00:00:00 +0530 Wed, 21 Dec 2022 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128924 The Composition Scheme under section 10 is amended to permit eligible registered persons whose aggregate turnover in the preceding financial year falls below the revised threshold to opt to pay tax under rule 7 instead of tax under section 9, with a lower threshold applying in specified hilly States. Certain manufacturers are disqualified from opting for composition levy by reference to specified tariff items and descriptions; interpretations of tariff references follow the First Schedule to the Customs Tariff Act. The notification supersedes the earlier notification and specifies its effective date. Notifications GST Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128924