Composition levy rates updated for specified supplier categories, revising tax rates and eligibility under composition scheme. The notification substitutes the composition Table in the Gujarat GST Rules, 2017, specifying categories of registered persons-manufacturers (excluding notified goods), suppliers of certain Schedule II supplies, other composition-eligible suppliers, and persons opting under an alternative composition provision-and prescribes turnover-linked tax rates for each category, effective from 1 April 2020.
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Provisions expressly mentioned in the judgment/order text.
Composition levy rates updated for specified supplier categories, revising tax rates and eligibility under composition scheme.
The notification substitutes the composition Table in the Gujarat GST Rules, 2017, specifying categories of registered persons-manufacturers (excluding notified goods), suppliers of certain Schedule II supplies, other composition-eligible suppliers, and persons opting under an alternative composition provision-and prescribes turnover-linked tax rates for each category, effective from 1 April 2020.
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