Composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs. 50 lakhs under the BGST Act, 2017

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....ary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person. 3 1. Supplies are made by a registered person, - (i) whose aggregate turnover in the preceding fi....

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....;Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of notification No. 2/2019-State Tax (Rate), dated 07.03.2019, not eligible to collect tax on supplies'. 6. The registered person opting to pay State tax at the rate of three percent under this notification shall be liable to pay State tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under sub-section (1) of section 9 or under section 11 of said Act. 7. The registered person opting to pay State tax at the rate of three percent under this notification shall be liable to pay State tax on inw....