GST Rate of 1% applicable on composition supplier engaged in manufacture & sale of sweets

GST Rate of 1% applicable on composition supplier engaged in manufacture & sale of sweets The applicant is a composition taxpayer who is engaged in the manufacture of sweets and doing counter sales. The applicant wishes to know the rate of GST applicable on the same. As per Notification No. 8/2017-Central Tax dated: 27.06.2017, an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy-five lakh rupees, may opt to pay, in lieu of the central tax payable by him, an amount calculated at the rate of 1% of the turnover in case of a manufacturer. Since the applicant is into the manufacture of sweets, he can opt to pay GST at one percent. of the turnover subjected to the condition mentioned in Notification No. 8/2017 (Central Tax) dated: 27.06.2017 and further amended notifications.