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of <h1>Composition Levy: Manufacturers Pay 1%, Specific Suppliers 2.5%, Others 0.5% Under Section 10 Rules.</h1> Registered persons eligible for the composition levy under section 10 must pay tax at specified rates based on their category. Manufacturers, excluding those producing government-notified goods, are taxed at one percent. Suppliers making specific supplies under clause (b) of paragraph 6 of Schedule II are taxed at two and a half percent. All other suppliers eligible for the composition levy under section 10 and the rules are taxed at half a percent.
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