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        Question 16 - What is the minimum rate of tax prescribed for composition scheme?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 2
        Levy of and Exemption from Tax

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        Minimum Composition Tax Rate confirmed for composition scheme under GST; establishes a fixed lower threshold for small taxpayers. Minimum rate of tax for a composition scheme under the Draft Model GST framework is prescribed as 1%, as stated in the GST FAQ dated 21.9.2016 addressing levy of and exemption from tax and indicating the baseline tax rate applicable to taxpayers opting for the composition scheme.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Minimum Composition Tax Rate confirmed for composition scheme under GST; establishes a fixed lower threshold for small taxpayers.

                                Minimum rate of tax for a composition scheme under the Draft Model GST framework is prescribed as 1%, as stated in the GST FAQ dated 21.9.2016 addressing levy of and exemption from tax and indicating the baseline tax rate applicable to taxpayers opting for the composition scheme.


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