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Notification
Composition Levy Notification No 08/2017 Central Tax as amended by Notification Nos 46/2017 Central Tax, 01/2018 Central Tax, 05/2019 Central Tax etc
April 26, 2020
Notifications with regard to composition levy
(a) Notification No 08/2017 Central Tax dated 27th June 2017
This notification prescribes rate of CGST in composition levy as prescribed below:-
In exercise of power conferred under section 10(1) of CGST Act 2017
Eligible registered persons whose aggregate turnover in the preceding financial year doesn’t exceed 75 Lakhs Rs may opt to pay GST in this fashion:-
| Supplies Provider | CGST Rate | CGST+SGST |
| Manufacturer | 1% Turnover in State | 2% GST |
| Restaurant Services | 2.5% Turnover in State | 5% GST |
| Others i.e. Traders etc | 0.5% Turnover in State | 1% GST |
Aggregate turnover shall be
fifty lakhs rupees in
preceding financial year for availing benefit of composition scheme if
person is registered in these state
(i) Arunachal Pradesh
(ii) Assam
(iii) Manipur
(iv) Meghalaya
(v) Mizoram
(vi) Nagaland
(vii) Sikkim
(viii) Tripura
(ix) Himachal Pradesh
For Manufacture of following items
Composition levy benefit will not be available
| HSN Code | Description |
| 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa |
| 2106 90 20 | Pan Masala |
| 24 | All Goods i.e. Tobacco and Manufactured Tobacco substitutes |
Please download notification from the following PDF Image
Notification No 46/2017 Central Tax dated 13th Oct 2017 has been issued which has amended the Original Notification No 08/2017 Central Tax
An amendment has been made in original notification and fresh limits of aggregate turnover has been made
(a) For 9 Special States :- Aggregate turnover limit of 50 Lakhs should be revised to 75 Lakhs Rs
(b) For other States:- Aggregate turnover limit of 75 Lakhs should be revised to 1 Crore Rs
Please download notification from the following PDF Image
Notification No 01/2018 Central Tax dated 1st Jan 2018 has been issued which has amended the Original Notification No 08/2017 Central Tax
Notification No 01/2018 Central Tax has been issued and which has changed GST Rates for composition levy and for traders they have changed the word “Turnover in state to Turnover of Taxable Supplies of Goods,
Therefore they have taken Non Taxable goods out of composition levy from this notification.
| Supplies Provider | CGST Rate | CGST+SGST |
| Manufacturer | 0.5% Turnover in State | 1% GST |
| Restaurant Services | 2.5% Turnover in State | 5% GST |
| Others i.e. Traders etc | 0.5% Turnover of Taxable Supplies of Goods | 1% GST on Turnover of Taxable Supplies of Goods |
Please download notification from the following PDF Image
Notification No 05/2019 Central Tax dated 29th Jan 2019 has been issued which has amended the Original Notification No 08/2017 Central Tax
A change has been made in this notification which has enabled that rates of composition levy for manufactures, restaurant service provider and traders will be the rates as specified in rule 7 of CGST Rules 2017
| Supplies Provider | CGST Rate |
| Manufacturer | Rates as per rule 7 of CGST Rules |
| Restaurant Services | Rates as per rule 7 of CGST Rules |
| Others i.e. Traders etc | Rates as per rule 7 of CGST Rules |
Please download notification from the following PDF Image
Notification No 14/2019 Central Tax dated 07th March 2019 has been issued which has superseded original Notification No 08/2019 as amended from time to time till 06th March 2019,
Therefore these notifications are valid only till 06th March 2019
Thanks
CA Rahul Gupta
