Composition levy categories clarified and rates prescribed for eligible suppliers, amending prior rules with statewide effect. The amendment substitutes the Table in rule 7 of the Uttar Pradesh GST Rules to specify categories of persons eligible for the composition levy and to prescribe turnover based composition rates for each category, distinguishing manufacturers (subject to notified exclusions), suppliers of specified supplies, other eligible suppliers, and a class of registered persons eligible under an alternate opting provision; the rules take effect from the stated commencement date and replace the prior Table in the 2017 Rules.
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Composition levy categories clarified and rates prescribed for eligible suppliers, amending prior rules with statewide effect.
The amendment substitutes the Table in rule 7 of the Uttar Pradesh GST Rules to specify categories of persons eligible for the composition levy and to prescribe turnover based composition rates for each category, distinguishing manufacturers (subject to notified exclusions), suppliers of specified supplies, other eligible suppliers, and a class of registered persons eligible under an alternate opting provision; the rules take effect from the stated commencement date and replace the prior Table in the 2017 Rules.
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