Composition levy rates adjusted under Punjab GST rules; revised category-specific turnover-based taxes effective from April 2020. The Punjab GST (Fourth Amendment) Rules, 2020 substitute the Table in rule 7 to set category-specific turnover-based tax rates for the composition levy, effective from 1 April 2020, applying distinct rates to manufacturers (with notified exclusions), suppliers of certain Schedule II supplies, other eligible composition suppliers, and persons opting under section 10(2A).
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Provisions expressly mentioned in the judgment/order text.
Composition levy rates adjusted under Punjab GST rules; revised category-specific turnover-based taxes effective from April 2020.
The Punjab GST (Fourth Amendment) Rules, 2020 substitute the Table in rule 7 to set category-specific turnover-based tax rates for the composition levy, effective from 1 April 2020, applying distinct rates to manufacturers (with notified exclusions), suppliers of certain Schedule II supplies, other eligible composition suppliers, and persons opting under section 10(2A).
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