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

GST - States - 38/1/2017-Fin(R&C)(5)/2550 - Dated:- 28-6-2017 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(5)/2550 In exercise of the powers conferred under the proviso to sub-section (1 .....

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s 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 the state tax payable by him, an amount calculated in accordance with the provisions of sub-section (1 .....

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e the above option if his aggregate turnover in preceding financial year did not exceed fifty lakh rupees: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said A .....

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n 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 a .....

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