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    <title>Amendment to G.O.Ms.No.33, Revenue (CT-II) Department, Dated 10.2.2018</title>
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    <description>Composition levy may be elected by eligible registered persons within the prescribed preceding-financial-year aggregate-turnover threshold, with a lower threshold for specified States. Manufacturers of ice cream and other edible ice, pan masala, and tobacco or manufactured tobacco substitutes cannot opt for the levy. Product classification follows the Customs Tariff schedule and its interpretative rules. The revised framework supersedes the earlier specification while preserving prior actions and omissions, and operates from 1 April 2019.</description>
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