Composition U/s 10(1) and (2) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017)
08/2017 Dated:- 30-6-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 08/2017
Delhi, the 30th June, 2017
No. F. 3(14)/Fin(Rev-I)/2017-18/DS-VI/357.-In exercise of the powers conferred by sub-sections (1) and (2) of section 10 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed sevent
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pter, 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, 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 (51 of 1975), including the section and Chapte
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