Notification No. 10/2019-Central Tax Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2019-Central Tax New Delhi, the 7th March 2019 G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017
New Composition levy of GST: New composition levy of GST is introduced by CBIC via notification No. 2/2019 CTR dated 7th March 2019. This Composition levy is for goods and service providers. Its important to remember that normal composition levy is not for service providers.