|
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 2[turnover of] supplies of goods and services in the State or
Union territory.
|
