Rule 7 of CGST Rules - Rate of tax of the composition levy

Rule 7 of CGST Rules - Rate of tax of the composition levy

(updated as on 15.11.2017)

The category of registered persons, eligible forcomposition 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) ofthe said Table:-

Sr. 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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CHAPTER II

COMPOSITION RULES

Chapter IIof CGST Rules, 2017 consists of five rules relating to COMPOSITION RULESunder the GST regime. All this rules are available for your ready reference. Rule 3 :Intimation for composition levy Rule 4 : Effective date for composition levy Rule 5 :Conditions and restrictions for composition levy Rule 6 :Validity of composition levy Rule 7 :Rate of tax of the composition levy

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