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
31/GST-2 Dated:- 8-3-2019 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
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, exc
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,
(ii) Manipur,
(iii) Meghalaya,
(iv) Mizoram,
(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, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:-
TABLE
Serial Number
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 ma
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