Chapter II of CGST Rules, 2017
2[COMPOSITION LEVY]
[helldod old[COMPOSITION RULES]helldod]
Rule 7. Rate of tax of the composition levy.- (corresponding section 10)
The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:-
3[
|
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 than manufacturers of such goods as may be notified by the Government | half per cent. of the turnover in the State or Union territory |
| 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 or Union territory |
| 3. | Sub-sections (1) and (2) of section 10 | Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 | half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory |
| 4. | Sub-section (2A) of section 10 | Registered persons not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 | three per cent. of the turnover of supplies of goods and services in the State or Union territory.’’. |
]
[helldodold[
| Sl. No. |
Category of registered persons | Rate of tax |
| (1) | (2) | (3) |
| 1 | Manufacturers, other than manufacturers of such goods as may be notified by the Government | 1[half per cent. of the turnover in the State or Union territory] [helldodold[one per cent.]helldod] |
| 2 | Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II | 1[two and a half per cent. of the turnover in the State or Union territory] [helldodold[two and a half per cent.]helldod] |
| 3 |
Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter |
1[half per cent. of the turnover of taxable supplies of 2[goods and services] [helldodold[goods]] in the State or Union territory] old[half per cent]helldod] |
]helldod]
1. Substituted Vide :- Notification No. 3/2018-Central Tax Dt.23.01.2018 [Para 2(ii)]
2. Substituted Vide :- Notification No. 3/2019-Central Tax Dt.29.01.2019 [Para 3]
3. Substituted Vide :- Notification No. 50/2020-Central Tax Dt.24.06.2020 [Para 2 ]