Increased limit of the aggregate turnover for composition levy and conditions thereof under WBGST [section 10(1)]
1142-F.T. Dated:- 28-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1142-F.T.
Dated Howrah, the 28th day of June, 2017
In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. II of 2017) (hereinafter referred to as the said Ordinance), the Governor, on the recommendations of the Council, is pleased hereby to prescribe that a registered person, whose aggregate turnover in the preceding financial year did not exce
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dible 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 said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall be deemed to have come into force with effect from th
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