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    <description>Specification of composition levy eligibility: eligible registered persons below the State-specified aggregate turnover threshold may opt for composition tax under rule 7 of the Arunachal Pradesh GST Rules, 2017 in lieu of tax under section 9, subject to exclusions. A lower threshold applies for persons registered under section 25 in certain States. Manufacturers of specified goods identified by customs tariff classifications-including edible ice products, pan masala, and tobacco and substitutes-are excluded from opting for composition levy.</description>
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