<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">As per section 10(3) of the CGST Act, 2017, the option availed of by the small mine owner/lease holder shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds Rs. 75 lakhs. For details regarding other conditions, section 10 of the CGST Act, 2017 and the rules framed thereunder may be referred to.</span></span></p>