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TMI BlogTo give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhsX X X X Extracts X X X X X X X X Extracts X X X X ..... erein after referred to as the said Act ), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the Union Territory Tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First supplies of goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Central Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely: - taxable person paying tax in terms of notification No. 2/2019- Union Territory Tax (Rate) dated 07.03.2019 , not eligible to collect tax on supplies . 6. The registered person opting to pay union territory tax at the rate of three percent under this notification shall be liable to pay union territory tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 [ 2A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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