(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF D… — The DELHI GOODS AND SERVICES TAX ACT, 2017

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, IP: ESTATE: NEW DELHI-I10 002 No.F3( 14 )Fin(Rev-D)/2017-I8/DS-VI/357 Dated: 30-06-2017 NOTIICATION No 08/2012 No.F3( YFin(Rev-1)/2017-18.-In exercise of the powers conferred by sub-sections and (2) of section 10 of the Delhi Goods and Services Tax Act; 2017 (Delhi Act 03 of 2017), the Lt: Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of, one per cent. of the turnover in State in case of a manufacturer; two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule Il of the said Act; and (iii) half per cent: of the turnover in State in case of other suppliers: Provided 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 is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table: - TABLE S: Tariff item; sub- Description No: heading; heading or Chapter (2) 2105 00 00 Ice cream and other edible ice,whether or not containing cocoa. 2 2106 90 20 Pan masala 3_ 24 AlL_goods,_i.e_Tobacco and manufactured tobacco substitutes_ Explanation. In this Table, ""tariff item