Notification No. 8/2017
Date: June 27, 2017
Subject: Prescription of tax rates and turnover limits under the Composition Scheme.
Description:
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.
Effective Date: 1st July, 2017
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