Rule 5 - Rate of tax of the composition levy - GST - Composition Rules - Final Draft Rules 18-5-2017

5. Rate of tax of the composition levy The 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: 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 these rules half per cent.