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    <title>Supersession Notification No. SRO 279, dated the 8th of July, 2017</title>
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    <description>An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore fifty lakh rupees may opt for the composition levy as prescribed under the Jammu and Kashmir GST Rules; however, manufacturers of specified goods listed by tariff classification (including edible ice, pan masala, tobacco and substitutes, fly ash bricks/aggregates, certain siliceous bricks, building bricks and earthen roofing tiles) are excluded. Tariff classification interpretation follows the First Schedule to the Customs Tariff Act. Exclusions for S. Nos. 1-3 are effective from 1 April 2019 and for the remaining items from 1 April 2022.</description>
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