GST Rules

Rate of tax of the GST composition levy / Rule‑7 of CGST Rules 2017/ Rule‑7 of GST Composition Levy Rule

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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.

 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.

The above is CGST rates Only & a same rate of SGST would be charged.

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