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          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.

          <h1>Composition levy rates set for manufacturers, specified suppliers, and other eligible persons under section 10 of GST.</h1> Rate of tax of the composition levy prescribes distinct tax percentages for categories of persons eligible under section 10 and the Composition Rules. Manufacturers (subject to government exclusions) are liable to the composition levy at the rate specified for manufacturers. Suppliers making supplies referred to clause (b) of paragraph 6 of Schedule II attract a composition rate applicable to that supplier class, while any other eligible supplier is liable at the rate applicable to miscellaneous eligible suppliers.

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