Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)

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....27th June, 2017 G.S.R. 647 (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year d....

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.... the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:- TABLE S. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and other edible ice, whether or not cont....

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....6/2017 dated 13-10-2017, before it was read as, "seventy-five lakh rupees" 2. Substituted vide notification no. 46/2017 dated 13-10-2017, before it was read as, "fifty lakh rupees" 3. Substituted vide Notification No. 1/2018 Dated 01-01-2018, before it was read as, "one per cent." 4. Substituted vide Notification No. 1/2018 Dated 01-01-2018, before it was read as, "half per cent. of the turnove....