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:-

[a. Section under which composition levy is opted: 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

b. Section under which composition levy is opted: Sub-sections (1) and (2) of section 10

Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II: two and a half per cent. of the turnover in the State or Union territory

c. Section under which composition levy is opted: Sub-sections (1) and (2) of section 10

Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10: half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory

d. Section under which composition levy is opted: Sub-section (2A) of section 10

Registered persons not eligible under the composition levy under sub- sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10: three per cent. of the turnover of supplies of goods and services in the State or Union territory’] ¹