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Notification to supersede notification No. 34/ST-2, dated 30.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the HGST Act, 2017 to ₹ 1.5 crores under the HGST Act, 2017

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..... T Notification The 8th March, 2019 No. 31/GST-2.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), and in supersession of the Haryana Government, Excise and Taxation Department, notification No. 34/ST-2, dated 30th June, 2017, except as thing .....

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..... m, (v) Nagaland, (vi) Sikkim, (vii) Tripura, (viii) Uttarakhand: 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, sub-heading, headin .....

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..... -heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) 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 this notification. .....

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