Composition U/s 10(1) of the Odisha Goods and Services Tax Act, 2017

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..... (hereinafter referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby prescribe that an eligible 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 at the rate of,-- (i) one per cent of t .....

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..... (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 item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Ta .....

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