Turnover limit for Composition Levy for CGST – Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
08/2017 Dated:- 27-6-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 14/2019 – Central Tax dated 07-03-2019
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 8/2017-Central Tax
New Delhi, the 27th June, 2017
G.S.R. 647 (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose a
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vy 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:-
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
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, su
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