Notification of composition levy and aggregate turnover limit of an eligible registered person for opting composition levy under the Kerala GST Ordinance, 2017

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.....O.No......../2017.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Kerala Goods Services Tax Ordinance, 2017 (11 of 2017) (hereinafter referred to as the said Ordinance, the Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed se....

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....se may be, as specified in the corresponding entry in column (2) of the said table, namely:- Sl. 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 coccoa 2 2106 90 20 Pan masala 3 24 All goods, i.e. tobacco and manufactured tobacco substitutes Explanation.- (1) In this table, "tariff item....