TMI BlogRate of tax of the composition levyX X X X Extracts X X X X X X X X Extracts X X X X ..... said Table:- 5[Table Sl. No. Section under which composition levy is opted Category of registered persons Rate of tax (1) (1A) (2) (3) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State or Union territory 2. Sub-sections (1) and (2) of section 10 Suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , w.e.f. 1st January, 2018, before it was read as, "one per cent." 2. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st January, 2018, before it was read as, "two and a half per cent." 3. Substituted vide Notification No. 3/2018 Dated 23-01-2018, w.e.f. 1st January, 2018, before it was read as, "half per cent." 4 Substituted vide Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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