Notification No. 14/2019
Date: March 7, 2019
Subject: Enhancement of turnover limit under the Composition Scheme and specification of ineligible goods
Description:
This notification supersedes Notification No. 8/2017–CT and enhances the composition scheme turnover limit to ₹1.5 crore (₹75 lakh for specified Special Category States). It also specifies certain goods such as ice cream, pan masala and tobacco as ineligible for composition levy. The notification applies from FY 2019–20 onwards.
Issued under: Section 10 of the CGST Act.
Amendment:
Yes it has been amended through notification 16/2022, 4/2022
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