GST Composition Scheme

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GST Composition Scheme

Compostion Levy-Scheme


A registered person, whose aggregate turnover in the preceding financial year did not exceed Rupees 100 Lakhs (One Hundred Lakh Rupees), may exercise the option to pay, in lieu of the tax payable by him, an amount calculated at the following rates:



Category of Registered Persons

Rate of Tax



Manufacturers, other than manufacturers of such goods as may be notified by the Government.



Supplier making supply, by way of or as part of any service or in any other manner, whatsoever, of goods being food or any other article for  human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or services is for cash, deferred payment or other valuable consideration.

5 %


Any other supplier eligible for composition levy

1 %

The Government may, by notification, increase the above said limit to such higher amount, not exceeding one crore rupees.

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