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:

Notes:-

*7*. Substituted vide Notification No. 50/2020 - CT dated. 24.06.2020 - Brought into force w.e.f. 01.04.2020, prior to its substitution, it was read as:

@Substituted vide Notification No. 3/2018 - CT dated 23.01.2018 – Brought into force w.e.f. 01.01.2018, prior to substitution, it was read as, "one per cent".

# Substituted vide Notification No. 3/2018 - CT dated 23.01.2018- Brought into force w.e.f. 01.01.2018, prior to substitution, it was read as, "two and a half per cent".

* Substituted vide Notification No. 3/2018 - CT dated 23.01.2018- Brought into force w.e.f. 01.01.2018, prior to substitution, it was read as, "half per cent."

@@ Substituted vide Notification No. 3/2019 - CT dated 29.01.2019- Brought into force w.e.f. 01.02.2019, prior to substitution, it was read as "goods". 8 Notification No. 50/2020 - CT dated 24.06.2020 substituted by Corrigendum G.S.R. 412(E), dated 25.06.2020.