Dated:- 19-7-2017 – Section – 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule – 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 As per Section 10 of the CGST / SGST act of 2017, the benefit of Composition is available to all the manufacturers and trader of the goods. Except certain manufacturers as notified by the Governmeet. As per the notification No. 8/2017 – Dated: 27-6-2017 – CGST The following manufactures are not el
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