Aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees

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..... to sub-section (1) of section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to prescribe that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the .....

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..... oram, (vi) Nagaland, (vii) Sikkim, (viii) Tripura, (ix) Himachal Pradesh: Provided further 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, .....

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..... tem, 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) , 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 thi .....

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