THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. F A 3-24-2017/1/FIVE-(49)-. Dated 30th June, 2017

In exercise of the powers conferred by clause (e) of sub-section (2) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, on the recommendation of the G.S.T. Council, hereby, notifies 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, namely :-

TABLE

S.No.	Tariff item, subheading, heading or Chapter	Description
(1)	(2)	(3)
1	2105 00 00	Ice cream and other edible ice, whether or not containing cocoa
2	2106 90 20	Pan masala
2A.	2202 10 10	Aerated Water
3	24	All goods, i.e. Tobacco and manufactured tobacco substitutes
4.	6815	Fly ash bricks or fly ash aggregate with 90 percent, or more fly ash content; 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

Explanation.-

(1) In this Table, "tariff item", "sub-heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(2) The rules for interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the section and Chapter Notes and the General Explanatoiy Notes of the first Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order and in the name of the Governor of Madhya Pradesh,

Arun Parmar,

Dy. Secy.