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Section 7: Rate of tax of the composition levy

The Meghalaya Goods and Services Tax Rules, 2017State Rules of Meghalaya · 2017

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.

Chapter III REGISTRATION

Where this provision sits

ActThe Meghalaya Goods and Services Tax Rules, 2017
Section7
Marginal noteRate of tax of the composition levy
JurisdictionState of Meghalaya
StatusIn force as published by the source

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