To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto 50 lakhs

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....Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the Union Territory Tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person. 3 1.Supplies are made by ....

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....ed in rule 49 of Central Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely: - 'taxable person paying tax in terms of notification No. 2/2019- Union Territory Tax (Rate) dated 07.03.2019, not eligible to collect tax on supplies'. 6. The registered person opting to pay union territory tax at the rate of three percent under this notification shall be liable to pay union territory tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under sub-section (1) of section 9 or under section 11 of said Act. 7. The registered person opting to pay union territory tax at the rate of three percent unde....

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.... 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[2A 2202 10 10 Aerated Water] 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes 2. In computing aggregate turnover in order to determine eligibility of a registered person to pay union territory tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. 3. Explanation. -For the purpose of this notification, - (i) "tariff item", "sub-heading", "heading" and "chapter" sh....