Notification No. 14/2019 - Central Tax dated 07-03-2019 [Turnover limit for Composition levy]

Notification No. 14/2019-Central Tax dt. 07-03-2019

In exercise of the powers conferred under the proviso to section 10(1) of the CGSTA, 2017

in supersession of the Notification No. 08/2017 - Central Tax dtd 27-06-2017,

except as things done or omitted to be done before such supersession,

Turnover limit for Composition Levy <= Rs.1 Cr

CG hereby specifies that

an eligible[1] RP, whose aggregate turnover in preceding FY did not exceed Rs.1.5 Cr

may opt to pay, in lieu of the tax payable by him u/s 9(1),

tax as prescribed u/r 7

1^st Proviso - Turnover limit for Composition Levy for following states = Rs.75 lacs

Aggregate turnover in the preceding FY shall be Rs.75 lacs

if eligible RP, registered u/s 25 of CGSTA, in any of the following States, namely:

(i)	Arunachal Pradesh,
(ii)	Manipur,
(iii)	Meghalaya,
(iv)	Mizoram,
(v)	Nagaland,
(vi)	Sikkim,
(vii)	Tripura,
(viii)	Uttarakhand:

2^nd Proviso - Composition levy is not available to manufacturer of specified goods

the RP shall not be eligible to opt for composition levy u/s 10(1) of CGSTA

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 specified in the corresponding entry in column (2) of the said Table:-

Table

S. No.	Tariff item, sub-heading, 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
[2][2A.	2202 10 10	Aerated Water.]
3.	24	All goods, i.e. Tobacco and manufactured tobacco substitutes
[3][4.	6815	[4][Fly ash bricks; Fly ash aggregates; Fly ash blocks]]
[5][5.	6901 00 10	Bricks of fossil meals or similar siliceous earths]
[6][6.	6904 10 00	Building bricks]
[7][7.	6905 10 00	Earthen or roofing tiles]

Explanation –

(1) 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 Tariff Act, 1975.

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 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.

2. This notification shall come into force on the 1st day of April, 2019

[1] Eligible RP means RP who fulfills conditions specified u/s 10(2)

[2] Entry inserted by Notification No. 43/2019-Central Tax dt. 30-09-2019 wef 01-10-2019.

[3] Entry inserted by Notification No. 04/2022-Central Tax dt. 31-03-2022 wef 01-04-2022.

[4] Substituted by Notification No. 16/2022-Central Tax dt. 13-07-2022 wef 18-07-2022 for “Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”

[5] Entry inserted by Notification No. 04/2022-Central Tax dt. 31-03-2022 wef 01-04-2022.

[6] Entry inserted by Notification No. 04/2022-Central Tax dt. 31-03-2022 wef 01-04-2022.

[7] Entry inserted by Notification No. 04/2022-Central Tax dt. 31-03-2022 wef 01-04-2022.

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Turnover limit for Composition levy [Section 10(1) of CGST Act]

Notification No. 14/2019 - Central Tax dated 07-03-2019 [Turnover limit for Composition levy]