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    <title>Seeks to supersede FTX.56/2017/34 dtd. 29/06/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the Assam GST Act, 2017 to Rs. 1.5 crores</title>
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    <description>Composition levy under section 10 of the Assam GST Act, 2017 is extended for an eligible registered person whose aggregate turnover in the preceding financial year does not exceed one crore and fifty lakh rupees, subject to a lower limit of seventy-five lakh rupees for specified northeastern and Uttarakhand registrations. The composition levy is not available to manufacturers of ice cream, pan masala, or tobacco goods, and the notification supersedes the earlier state tax notification while being deemed issued on 7 March 2019 and effective from 1 April 2019.</description>
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      <description>Composition levy under section 10 of the Assam GST Act, 2017 is extended for an eligible registered person whose aggregate turnover in the preceding financial year does not exceed one crore and fifty lakh rupees, subject to a lower limit of seventy-five lakh rupees for specified northeastern and Uttarakhand registrations. The composition levy is not available to manufacturers of ice cream, pan masala, or tobacco goods, and the notification supersedes the earlier state tax notification while being deemed issued on 7 March 2019 and effective from 1 April 2019.</description>
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