Notifies the registered person shall not be eligible to opt for composition levy.

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..... vices Tax Act, 2017 (No. 19 of 2017), the State Government, on the recommendation of the G.S.T. Council, hereby, notifies that a registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person manufacturer of the goods, the description of which is specified in column (3) of the table below and falling under the tariff item, sub .....

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