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THE RAJASTHAN GOODS AND SERVICES TAX RULES 2017 History
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Body 7. Rate of tax of the composition levy.-

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 :-

Table

SI. 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 11 two and a half per cent.

3.

Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter half per cent.