Composition conditions under section 10(1) of the Sikkim Goods and Services Tax Act, 2017
8\/2017-State Tax Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNOTIFICATION No. 8\/2017-State Tax
\nDate: 30.06.2017
\nIn exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 (9 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, ma<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n kkim, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Composition conditions under section 10(1) of the Sikkim Goods and Services Tax Act, 20178\/2017-State Tax Dated:- 30-6-2017 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No. 8\/2017-State Tax Date: 30.06.2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 … Continue reading “Composition conditions under section 10(1) of the Sikkim Goods and Services Tax Act, 2017”<\/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-6797","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6797","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=6797"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6797\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(viii) Tripura,
\n(ix) Himachal Pradesh:
\nProvided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, 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:-
\nTABLE
\nS. No.
\nTariff item, subheading, heading or Chapter
\nDescription
\n(1)
\n(2)
\n(3)
\n1.
\n2105 00 00
\nIce cream and other edible ice, whether or not containing cocoa.
\n2.
\n2106 90 20
\nPan masala
\n3.
\n24
\nAll goods, i.e. Tobacco and manufactured tobacco substitutes
\nExplana<\/p>\n
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