{"id":17329,"date":"2019-03-07T00:00:00","date_gmt":"2019-03-06T18:30:00","guid":{"rendered":""},"modified":"2019-03-07T00:00:00","modified_gmt":"2019-03-06T18:30:00","slug":"seeks-to-supersede-notification-no-1142-f-t-dated-28-06-2017-in-order-to-extend-the-limit-of-threshold-of-aggregate-turnover-for-availing-composition-scheme-u-s-10-of-the-cgst-act-2017-to-1-5-crores","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17329","title":{"rendered":"Seeks to supersede notification No. 1142-F.T. dated 28\/06\/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u\/s 10 of the CGST Act, 2017 to 1.5 crores"},"content":{"rendered":"<p>Seeks to supersede notification No. 1142-F.T. dated 28\/06\/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u\/s 10 of the CGST Act, 2017 to 1.5 crores<br \/>380-F.T. &#8211; 14\/2019-State Tax Dated:- 7-3-2019 West Bengal SGST<br \/>GST &#8211; States<br \/>West Bengal SGST<br \/>West Bengal SGST<br \/>GOVERNMENT OF WEST BENGAL<br \/>\nFINANCE DEPARTMENT<br \/>\nREVENUE<br \/>\nNOTIFICATION<br \/>\nNo. 380-F.T.<br \/>\nHowrah, the 7th day of March, 2019<br \/>\nNo. 14\/2019-State Tax<br \/>\nIn exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), and in supersession of the notification no 1142-F.T., dated the 28<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=128993\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, 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, namely:-<br \/>\nANNEXURE<br \/>\nSl. No.<br \/>\nTariff item, sub-heading, heading or Chapter<br \/>\nDescription<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n1.<br \/>\n2105 00 00<br \/>\nIce cream and other edible ice, whether or not containing cocoa.<br \/>\n2.<br \/>\n2106 90 20<br \/>\nPan masala<br \/>\n3.<br \/>\n24<br \/>\nAll goods, i.e. Tobacco and manufactured tobacco substitutes<br \/>\nExplanation. &#8211;<br \/>\n(i) In this Table, &quot;tariff item&quot;, &quot;sub-heading&quot;, &quot;heading&quot; and &quot;chapter&quot; shall mean respectively a tariff item, subheading,heading and chapters as specified in the First Schedul<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=128993\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seeks to supersede notification No. 1142-F.T. dated 28\/06\/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u\/s 10 of the CGST Act, 2017 to 1.5 crores380-F.T. &#8211; 14\/2019-State Tax Dated:- 7-3-2019 West Bengal SGSTGST &#8211; StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17329\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Seeks to supersede notification No. 1142-F.T. dated 28\/06\/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u\/s 10 of the CGST Act, 2017 to 1.5 crores&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17329","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17329"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17329\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}