¹ Substituted for

"1. Manufacturers, other than manufacturers of such goods as may be notified by the Government - [0.5% (half per cent) of the turnover in the state or union territory] 1

2. Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II - [2.5% (two and a half per cent) of the turnover in the state or union territory] 2

3. Any other supplier eligible for composition levy under section 10 and these rules - [0.5% (half per cent) of the turnover of the taxable supplies of [goods and services] 3 in the state or union territory] 4

1 Substituted for the word [one per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt 23.01.2018

2 Substituted for the word [two and a half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- CT dt 23.01.2018

3 Substituted for the word [goods] with effect from 01.02.2019 vide Notf no. 03/2019- CT dt 29.01.2019

4 Substituted for the word [half per cent.] with effect from 01.01.2018 vide Notf no. 03/2018- Central Tax dt 23.01.2018"

vide Notf 50/2020-CT dt 24.6.2020. Made effective from 01.04.2020