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 persons
Rate of tax
(1)
(2)
(3)
1.
Manufacturers, other than manufacturers of such goods as may be notified by the Government
one per cent.
2.
Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
two and a half per cent.
3.
Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter
half per cent.
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CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
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