Composition scheme rates clarified: sector-specific turnover-based tax rates apply for traders, manufacturers and restaurants under GST. Composition scheme prescribes sector-specific turnover-based levies: traders at 0.5% of State/UT turnover, manufacturers at 1% of State/UT turnover, and restaurant services at 2.5% of State/UT turnover; corresponding single-Act rates map to combined CGST and SGST/UTGST rates of 1%, 2% and 5% respectively, enabling taxpayers to discharge tax by a fixed percentage of intra-State turnover in lieu of regular GST compliance.