Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)

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..... 017-Central Tax New Delhi, the 27th June, 2017 G.S.R. 647 (E). - In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggrega .....

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..... ) 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:- TABLE S. No. Tariff item, sub-heading, hea .....

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..... ariff 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. [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ******************** Notes:- 1. Substituted vide notification no. 46/2017 dated 13- .....

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