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    <title>To supersede Notification No. 08/2017 - State Tax dated 29.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the MGST Act, 2017 to Rs. 1.5 crores</title>
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    <description>An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt for the composition scheme and pay tax as prescribed under Rule 7 of the Maharashtra GST Rules, 2017; this supersedes Notification No. 8/2017. The composition levy is not available to manufacturers of ice cream (tariff item 2105 00 00), pan masala (tariff item 2106 90 20), or goods under Chapter 24 (tobacco and substitutes). The notification takes effect on 1 April 2019.</description>
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      <description>An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt for the composition scheme and pay tax as prescribed under Rule 7 of the Maharashtra GST Rules, 2017; this supersedes Notification No. 8/2017. The composition levy is not available to manufacturers of ice cream (tariff item 2105 00 00), pan masala (tariff item 2106 90 20), or goods under Chapter 24 (tobacco and substitutes). The notification takes effect on 1 April 2019.</description>
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