U/s 10(1) of Jharkhand Goods and Services Tax Act, 2017 – Composition of levy
Va Kar/GST/04/2017-S.O. 050 Dated:- 29-6-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Dated 29th June, 2017
S.O-50- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calc
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s the case may be, as specified in the corresponding entry in column (2) of the said Table:-
Table
SL. No.
Tariff item, subheading, 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, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the S
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