Notification of composition levy and aggregate turnover limit of an eligible registered person for opting composition levy under the Kerala GST Ordinance, 2017
G.O. (P) No. 60/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O.(P) No 60/2017/TAXES
Dated, Thiruvananthapuram, 30th June., 2017
S.R.O.No……../2017.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Kerala Goods Services Tax Ordinance, 2017 (11 of 2017) (hereinafter referred to as the said Ordinance, the Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnove
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(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:-
Sl. 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 coccoa
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 (Central Act 51 of 1975)
(2) The rules for the interpretation of the
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