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of <h1>Section 10 composition levy: fixed rates-manufacturers 0.5%, clause (b) suppliers 2.5%, others 0.5%, section 10(2A) 3%</h1> Registered persons eligible for the composition levy under section 10 are assigned fixed tax rates: manufacturers (excluding notified goods) pay 0.5% of turnover in the State/UT; suppliers making supplies under clause (b) of paragraph 6 of Schedule II pay 2.5% of turnover in the State/UT; any other supplier eligible under section 10 pays 0.5% of the turnover of taxable supplies of goods and services in the State/UT; and persons eligible to opt under section 10(2A) pay 3% of the turnover of supplies in the State/UT.
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