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The limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to ₹ 1.5 crores. [For certain Hill States, it is ₹ 75 lakhs]

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..... xes and Customs Notification No. 14/2019 Central Tax New Delhi, the 7th March, 2019 G.S.R. 196 (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),and in supersession of the notification no 8/2017- Central Tax, dated the 27th June, .....

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..... , registered under section 25 of the said Act , in any of the following States, namely: (i) Arunachal Pradesh, (ii) Manipur, (iii) Meghalaya, (iv) Mizoram, (v) Nagaland, (vi) Sikkim, (vii) Tripura, (viii) Uttarakhand: 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 Act .....

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..... 24 All goods, i.e. Tobacco and manufactured tobacco substitutes. 2 [ 4. 6815 3 [ Fly ash bricks; Fly ash aggregates; Fly ash blocks ] 5. 6901 00 10 Bricks of fossil meals or similar siliceous earths 6. 6904 10 00 Building bricks 7. 6905 10 00 Earthen or roofing tiles ] .....

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..... Notification No. 43/2019-Central Tax dated 30-09-2019 w.e.f. 01-10-2022 2. Inserted vide NOTIFICATION NO. 04/2022-Central Tax dated 31-03-2022 w.e.f. 01-04-2022 3. Substituted vide Notification No. 16/2022-Central Tax dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks - .....

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