What are the Rate of Tax under GST Composition Scheme in GST

Last updated at April 16, 2024 by

Type of Business

TILL 31 DEC 2017

FROM 1 JAN 2018

FROM 1 APRIL 2019

Trader

1%

1%

1%

Manufacturer

2%

2%   1%

2%   1%

Restaurant

5%

5%

5%

Other services

N/A

N/A 6%

*Manufacturers other than notified are covered here

For Notified Manufacturers, different rates will be applicable

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.