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    <description>Composition levy eligibility: registered persons with aggregate turnover in the preceding financial year up to one crore and fifty lakh rupees may opt for composition tax under rule 7 of the Uttar Pradesh GST Rules, 2017; a lower threshold of seventy five lakh rupees applies for eligible persons registered under section 25 in specified smaller States. Manufacturers of goods listed (ice cream and other edible ice; pan masala; and all goods under Chapter 24 - tobacco and substitutes) are excluded from opting for composition. Tariff item references are to be interpreted by Customs Tariff Schedule rules.</description>
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