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CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 7

Rate of tax of the composition levy

This rule was made and amended vide the following notifications
Central Tax Notification No. 03/2019 (dated 29th January 2019)

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:-

Sl. No.Category of registered personsRate of tax
123
1Manufacturers, other than manufacturers of such 1goods goods and services as may be notified by the Governmenthalf per cent. of the turnover in the State or Union territory
2Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule IItwo and a half per cent. of the turnover in the State or Union territory
3Any other supplier eligible for composition levy under section 10 and the provisions of this ChapterAny other supplier eligible for composition levy under section 10 and the provisions of this Chapter

1 Substituted in Central Goods and Services Tax (Amendment) Rules, 2017, vide Notification No. 03/2019 Central Tax (dated 29th January 2019)