The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 88, Vol.XXVIII; Naharlagun_ Monday Apr… — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 88, Vol.XXVIII; Naharlagun_ Monday April 5, 2021 Chaitra 15, 1943 (Saka) GOVERNMENT OF ARUNACHALPRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 67/2020-State Tax The 24th June, 2020 No. GST/23/2017Nol-IL. In exercise of the powers conferred by section 184 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government; on the recommendations of the Council; hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017 , namely 1 (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2020_ (2) They shall come into force with effect from the 1st day = of April, 2020. 2 In the Arunachal Pradesh Goods and Services Tax Rules, 2017,in rule 7, for the Table, the following Table shall be substituted, namely #Table SI. Section under which Category of registered Rate of tax No. composition levy is opted persons (1) (1A) (2) (3) 1 . Sub-sections (1) and (2) of Manufacturers; other than manufacturers half percent of the turnover section 10 of such goods as may be notified by the in the State or Union territory] Government 2 Sub-sections (1) and (2) of Suppliers making supplies referred to in two and a half percent of section 10 clause (b) of paragraph 6 of Schedule II the turnover in the State or Union territory 3 Sub-sections (1) and (2) of Any " other supplier eligible for composition half percent of the turnover section 10 levy under sub-sections (1) and (2) of of taxable supplies of goods section 10 and services in the State or Union territory 4 Sub-section (2A) of Registered persons not eligible under the three percent of the turnover section 10 composition levy un

The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 88, Vol.XXVIII; Naharlagun_ Monday April 5, 2021 Chaitra 15, 1943 (Sa

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