CS Nisha Nishit (Practicing Company Secretary) 19 June 2017
Manufacturers of goods who will not be eligible for Composition Levy:
The GST Council has recommended that manufacturers of the following goods shall not be eligible for the Composition Levy:
1) Classification No. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2) Classification No. 2106 90 20 Pan masala
3) Classification No. 24 Tobacco and manufactured tobacco substitutes