In exercise of the powers conferred under sub-section (1) of section 10 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017) (hereinafter referred to as the said Act), the State Government, 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 state tax payable by him,an amount of tax calculated at the rate specified in rule 7 of the Tripura State Goods and Services Tax Rules, 2017:

Provided further that the 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

Explanation. --

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

(2) The rules for the interpretation of the First Schedule to the said Customs 1 ariff Act. 1 975 (5 I of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule' shall, so Tar 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 of the Governor,

(M. Nagaraju)

Principal Secretary,

Government of Tripura,

Finance Department