Rate of tax of the composition levy
Rule 5
Bill
Composition Rules
GST – Composition Rules – Final Draft Rules 18-5-2017
5. Rate of tax of the composition levy
\nThe category of registered persons, eligible for composition levy under section 10 and these rules, 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:
\nSl No.
\nCategory of registered persons
\nRate of tax
\n(1)
\n(2)
\n(3)
\n1.
\nManufacturers, other<\/p>\n
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