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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 whose preceding financial year aggregate turnover does not exceed one crore and fifty lakh rupees, subject to a lower ceiling of seventy-five lakh rupees for specified States. Manufacturers of ice cream and other edible ice, pan masala, and tobacco or manufactured tobacco substitutes cannot opt for the levy. The excluded goods are identified through Customs Tariff classifications, interpreted using the applicable tariff interpretative rules and notes. The arrangement supersedes the earlier specification while preserving prior acts and omissions.</description>
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      <description>Composition levy may be elected by eligible registered persons whose preceding financial year aggregate turnover does not exceed one crore and fifty lakh rupees, subject to a lower ceiling of seventy-five lakh rupees for specified States. Manufacturers of ice cream and other edible ice, pan masala, and tobacco or manufactured tobacco substitutes cannot opt for the levy. The excluded goods are identified through Customs Tariff classifications, interpreted using the applicable tariff interpretative rules and notes. The arrangement supersedes the earlier specification while preserving prior acts and omissions.</description>
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