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Union of India - Section
Section 7 in The Central Goods and Services Tax Rules, 2017
7. Rate of tax of the composition levy.
- 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. [Substituted by Notification No. G.S.R. 412(E), dated 25.6.2020.] | 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 suchgoods as may be notified by the Government | half per cent of the turnover in the State orUnion territory |
| 2. | Sub-sections (1) and (2) of section 10 | Suppliers making supplies referred to in clause(b) of paragarph 6 of Schedule II | two and a half per cent of the turnover in theState or Union territory |
| 3. | Sub-sections (1) and (2) of section 10 | Any other supplier eligible for composition levyunder sub-sections (1) and (2) of section 10 | half per cent of the turnover of taxablesupplies of goods and services in the State or Union territory |
| 4. | Sub-section (2A) of section 10 | Registered persons not eligible under thecomposition levy under sub-sections (1) and (2), but eligible toopt to pay tax under sub-section (2A), of section 10 | three per cent of the turnover of supplies ofgoods and services in the State or Union territory.] |