In exercise of the powers conferred under the proviso to 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), and in supersession of the notification no F.1-11(91)-TAX/GST/2017(Part), dated the 29th june, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 215, dated the 29th June 2017, except as things done or omitted to be done before such supersession, the State Government on the recommendations of the Council, hereby specifies 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 under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Tripura State Goods and Services Tax Rules, 2017:

Provided that the registered person shall not be eligible to opt for composition levy under subsection (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

Explanation.-

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

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

By order of the Governor

(Nagesh Kumar B, IAS)

Joint Secretary

Government of Tripura

Finance Department