Composition U/s 10(1) and (2) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017)

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....cise of the powers conferred by sub-sections (1) and (2) of section 10 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt....

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....n 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 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-headin....