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<h1>Composition levy rates under Rule 7 link tax liability to turnover for distinct eligible supplier categories.</h1> Rule 7 prescribes composition levy rates under section 10 tied to turnover for defined categories: manufacturers (excluding government-notified goods) at a lower turnover-linked rate; suppliers making supplies under clause (b) of paragraph 6 of Schedule II at a higher turnover-linked rate; other eligible suppliers at a turnover-based rate on taxable supplies of goods and services; and persons eligible under sub-section (2A) at a specified turnover-linked rate. Subsequent central notifications substituted rate expressions and clarified scope and terminology.
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