Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
02/2017 Dated:- 27-6-2017 Union Territory GST (UTGST)
GST
UTGST
UTGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2017-Union Territory Tax
New Delhi, the 27th June, 2017
G.S.R. 648 (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the said Act read with section 21 of the Union Territory Goods and Services Tax Act, 2017 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:-
TABLE
S. 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.
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
4[4.
6815
5[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
5.
6901 00 10
B
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =