Extending the limit of threshold turnover - Availing Composition Scheme u/s 10. - G.O. Ms. No. 26 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 26 Puducherry, the 13 th March, 2019 NOTIFICATION In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Puducherry Goods and Services Tax Act, 2017 (Act 06 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification of the Government of Puducherry, Commercial Taxes Department issued vide G.O. Ms. No.9/A1/CT/2017 dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No.94, dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Puducherry Goods and Services Tax Rules, 2017: Provided that the 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 is a 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 SI.No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1. 2105 0000 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 . - (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said 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 come into force on the 1 st day of April, 2019. (By order of the Lieutenant-Governor) TARSEM KUMAR, I.A.S. Commissioner-cum-Secretary to Government (Finance)