Rate of tax of the composition levy

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.... (3) of the said Table:- ^5[Table Sl. No. Section under which composition levy is opted Category of registered persons Rate of tax (1) (1A) (2) (3) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State or Union territory 2. Sub-sect....

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.... NOTES:- 1. Substituted vide Notification No. 3/2018 - Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, "one per cent." 2. Substituted vide Notification No. 3/2018 - Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, "two and a half per cent." 3. Substituted vide Notification No. 3/2018 - Central Tax dated 23-01-2018 ....