Increased limit of the aggregate turnover for composition levy and conditions thereof under WBGST [section 10(1)]

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..... the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017) (hereinafter referred to as the said Ordinance), the Governor, on the recommendations of the Council, is pleased hereby to prescribe that a registered person, whose aggregate turnover in the preceding financial year did not exceed seventy .....

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..... (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 . .....

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