Aggregate turnover in the preceding financial year did not exceed fifty lakh rupees.

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....) of section 10 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculat....

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....tem, sub-heading, heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2. 2106 90 20 Pan masala 3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes Explanation. - (1) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff it....