Notifies the registered person shall not be eligible to opt for composition levy.

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..... adhya 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 fa .....

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..... 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 interpretatio .....

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