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:- TABLE ! This Table was substituted by Notification No.GST-1020/C.R. 68/Taxation-1 (Notification No. 50/2020 Seventh Amendment 2020) dated 1st July 2020 (w.e.f. 1st April 2020). Prior to substitution this Table read as under:
g Category of registered persons Rate of tax
(1) (2) (3) 1 Manufacturers, other than manufacturers of | “[half per cent. of the turnover in the such goods as may be notified by the | State or Union territory] Government 2 Suppliers making supplies referred to in | * [two and a half per cent. of the clause (b) of paragraph 6 of Schedule 11 turnover in the State or Union territory] 3 Any other supplier cligible for composition levy | “[half per cent. of the turnover of under section 10 and the provisions of this | taxable supplies of *“f[goods and Chapter services] in the State or Union territory] * These words were substituted for the words “one per cent” by Notification No. GST-1018/C.R.14/Taxation-1, (Notification No. 3/2018, First Amendment-2018), dated 24t January 2018,(w.e.f. 1=t January 2018).
** These words were substituted for the words “two and a half per cent” by Notification No. GST-1018/C.R.14/ Taxation- 1, (Notification No. 3/2018, First Amendment-2018), dated 24% January 2018, (w.e.f. 1 January 2018).
+++ These words were substituted for the words “half per cent” by Notification No. GST-1018/C.R. 14/ Taxation-1, (Notification No. 3/2018, First Amendment-2018), dated 24% January 2018, (w.e.f. 1=t January 2018).
*¥%¥ Thege words were substituted for the word “goods” by Notification No. GST-1018/C.R.18/Taxation-1, (Notification No. 3/2019, First Amendment-2019), dated 1st February 2019, (w.e.f. 1st February 2019).
20 Sr. Section under which Category of Rate of No | composition levy is opted | registered persons tax
(1) (2) () (4)
1. | Sub-sections (1) and (2) of | Manufacturers, half percent. of section 10 other than | the turnover in manufacturers of | the State.
such goods as may be notified by the Government
2. | Sub-sections (1) and (2) of | Suppliers making | two and a half section 10 supplies referred to | percent. of the in clause (b) of | turnover in the paragraph 6 of | State.
Schedule II
3. | Sub-sections (1) and (2) of | Any other supplier | half per cent. of section 10 eligible for | the turnover of composition levy | taxable supplies under subsections | of goods and
(1) and (2) of section | services in the 10 State.
4. | Sub-section (24) of | Registered persons | three percent. of section 10 not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under subthe turnover of taxable supplies of goods and services in the State.
21 section (24), of section 10 Chapter III REGISTRATION