THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.F.1-11(91)-TAX/GST/2020 (Part-IV), Dated, 25th September, 2020.

In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Tripura State Goods and Services fax Rules, 2017, namely:-

1. (1) These rules may be called the Tripura State Goods and Services Tax (Seventh Amendment) Rules, 2020.

(2) They shall come into force with effect from the 01st day of April, 2020.

2. In the Tripura State Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-

"Table

Sl. No.	Section under which composition levy is opted	Category of registered persons	Rate of tax
(1)	(1A)	(2)	(3)
1.	Sub-sections (1) and (2) of section 10	Manufacturers, other han manufacturers of such goods as may be notified by the Government	half per cent. of the turnover in the State
2.	Sub-sections (1) and (2) of section 10	Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II	two and a half per cent. of the turnover in the State
3.	Sub-sections (1) and (2) of section 10	Any other supplier eligible for composition levy under subsections (1) and (2) of section 10	half per cent. of the taxable supplies of goods and services in the State
4.	Sub-section (2A) of section 10	Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10	three per cent. of the turnover of taxable supplies of goods and services in the State.'

By order of the Governor,

(Dr. Vishal Kumar, I AS)

Joint Secretary

Government of Tripura

Finance Department

Note: The principal rules were mblished in the Tripura Gazette, Extraordinary Issue, vide notification No.F.1-11(91)-TAX/GST/2017, dated the 22nd June, 2017, published vide number 206, dated the 22nd June, 2017 and last amended vide notification No.F.1-11(91)-TAX/GST/2020(Part), dated the 4th August. 2020, published vide number 1753, dated the 4th August. 2020.