Rule 7 of CGST Rules 2017: Rate of tax of the composition levy

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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:-

Sr. No.Category of registered personsRate of tax
(1)(2)(3)
1Manufacturers, other than manufacturers of such goods as may be notified by the Governmenthalf per cent. of the turnover in the State or Union territory
2Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule IItwo and a half per cent. of the turnover in the State or Union territory
3Any other supplier eligible for composition levy under section 10 and the provisions of this Chapterhalf per cent. of the turnover of taxable supplies of goods in the State or Union territory

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