TaxTMI 
TaxTMI 
Sir,
Whether the rates prescribed (0.5%, 1%, 2.5%) for the Assesses availing Composition scheme is the final rate taxable or this is only the rates in CGST Bill and the tax rate for levy is to be doubled (CGST+SGST) i.e., 1%, 2%, 5%.
Compositionscheme under GST
14 Apr 2017 
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Composition scheme rates debated: whether central percentages are inclusive or apply separately to central and state tax components.
The debate concerns whether the composition percentages specified in the central statute are the final payable amount or whether those percentages apply separately to central and state tax components; one position views the prescribed rates as inclusive of both components, while another contends that central provisions govern only the central levy and states applying the central text mutatis mutandis may impose the same rates separately, affecting practical incidence. (AI Summary)
The debate concerns whether the composition percentages specified in the central statute are the final payable amount or whether those percentages apply separately to central and state tax components; one position views the prescribed rates as inclusive of both components, while another contends that central provisions govern only the central levy and states applying the central text mutatis mutandis may impose the same rates separately, affecting practical incidence. (AI Summary)