Council, prescribes the registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees.

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.... 2017. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1517/C.R. 103 (17)/Taxation- 1.- In exercise of the powers conferred by the proviso to sub-section (1) of section 10 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as "said Act) the Government of Maharashtra, on the recommendations of the Council, hereby prescribes ....

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....th clause (e) of sub-section (2) of section 10 of the said Act, if such person is a manufacturer of the goods, 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, subheading, heading or....