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of <h1>Delhi GST Rules Amended: New Composition Levy Rates in Rule 7 Effective April 2020 for Manufacturers and Suppliers.</h1> The Delhi Goods and Services Tax (Seventh Amendment) Rules, 2020, effective from April 1, 2020, have been enacted under the authority of the Lt. Governor of Delhi, following recommendations from the Council. The amendment modifies the tax rates under the Delhi Goods and Services Tax Rules, 2017, specifically in rule 7. It introduces a revised table detailing the composition levy rates for various categories of registered persons. The rates include half a percent for certain manufacturers and suppliers, two and a half percent for specific suppliers, and three percent for registered persons eligible under subsection (2A) of section 10.
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