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Manufacturers under composition scheme now pay a reduced 1% GST on total turnover, split between CGST and SGST.
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....Manufacture under composition scheme - Now requires to pay 1% GST (0.5% CGST and 0.5% SGST) on total turnover (i.e taxable and non-taxable both) [reduced from 2% to 1% w.e.f. 1.1.2018] - See notification as amended.....