Registered person shall not be eligible to opt for composition levy.

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....ura State Goods and Services Tax Act, 2017 (Tripura Act No 9 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 trot exceed fifty lakh rupees, may opt to pay, in lieu of the state tax payable by him, an amount calculated at....

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....ding, 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 item, sub-heading, heading and chapter as spe....