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of <h1>Tamil Nadu GST (Seventh Amendment) 2020: Revised Composition Levy Rates for Manufacturers and Suppliers u/s 10.</h1> The Tamil Nadu Goods and Services Tax (Seventh Amendment) Rules, 2020, effective from April 1, 2020, amends the Tamil Nadu Goods and Services Tax Rules, 2017. This amendment revises the tax rates under the composition levy for various categories of registered persons. Manufacturers, excluding those notified by the government, are subject to a tax rate of 0.5% of their turnover. Suppliers making specific supplies are taxed at 2.5%, while other eligible suppliers under section 10 are taxed at 0.5% of taxable supplies. Registered persons eligible under sub-section (2A) of section 10 are taxed at 3% of their supplies.
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