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Notification Composition

GST - States - S.O. 105-13/2017-2208 - Dated:- 29-6-2017 - The 29th June 2017 S.O.105 dated 29th June 2017- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, is pleased to specify that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed s .....

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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:- 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 no .....

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