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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 14/2019 – Central Tax
New Delhi, the 7th March, 2019
G.S.R. (E).- In exercise of the powers conferred under the proviso to sub-section (1) of
section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to
as the said Act),and in supersession of the
notification no 8/2017- Central Tax, dated the 27th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 647 (E), dated the 27th June, 2017, except as things done or omitted to be
done before such supersession, the Central 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 one crore and fifty 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 Central Goods and Services Tax Rules, 2017:
Provided that the said aggregate turnover in the preceding financial year shall be seventyfive lakh rupees in the case of an eligible registered person, registered under section 25 of the
said Act, in any of the following States, namely: –
- Arunachal Pradesh,
- Manipur,
- Meghalaya,
- Mizoram,
- Nagaland,
- Sikkim
- Tripura,
- Uttarakhand:
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, namely:-
TABLE
| Sl. 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 |
| 3. |
24 |
All goods, i.e. Tobacco and manufactured
tobacco substitutes. |
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.
2. This notification shall come into force on the 1st day of April, 2019.
[F. No. 20/06/16/2018-GST (Pt. II)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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