Increased limit of the aggregate turnover for composition levy and conditions thereof under WBGST [section 10(1)]

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....o to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017) (hereinafter referred to as the said Ordinance), the Governor, on the recommendations of the Council, is pleased hereby to prescribe that a registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lie....

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....acco 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 specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), inc....