Registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees.

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..... ) of section 10 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act") and all other powers enabling it in this behalf, the Government of Goa, on the recommendations of the Council, hereby prescribes a registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of t .....

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..... ase 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 i .....

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