Notifies the registered person shall not be eligible to opt for composition levy. - FA-3-24/2017-1-V-(49) - Madhya Pradesh SGST

NOTIFICATION Bhopal, Dated: 30/06/2017 No. F A 3-24/2017/1/FIVE (49) In exercise of the powers conferred by clause (e) of sub-section (2) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) , the State Government, on the recommendation of the G.S.T. Council, hereby, notifies that a registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person manufacturer of the goods, the description of which is specified in column (3) of the table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said table, namely :- 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-heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Act, 1975 (51 of 1975) (2) The rules for interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the section and Chapter Notes and the General Explanatory Notes of the first Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall deemed to have come into force from 1st July 2017. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. secy.