Rule - 7, Rate of tax of the composition levy (CGST Rules, 2017)

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:-

(1) Sl. No.

(2) Category of registered persons

(3) Rate of tax

*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]

*2*. Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II 2[two and a half per cent. of the turnover in the State or Union territory]

*3*. Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter 3[half per cent. of the turnover of taxable supplies of 4[goods and services] in the State or Union territory]

Notes:-

*1*. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st January, 2018, before it was read as, "one per cent."

*2*. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st January, 2018, before it was read as, "two and a half per cent."

*3*. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st January, 2018, before it was read as, "half per cent."

*4*. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 before it was read as "goods"