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Composition Levy

Section 9 - Draft-Bills-Reports - LEVY OF, AND EXE MPTION FROM, TAX - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 9 - 9. (1) Notwithstanding anything to the contrary contained in the Act but .....

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regate turnover in the preceding financial year did not exceed fifty lakh rupees, to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not less than two and a half percent in case of a manufacturer an .....

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ble to tax under this Act; or (c) who makes any inter-State outward supplies of goods; or (d) who makes any supply of goods through an electronic commerce operator who is required to collect tax at source under section 56; or (e) who is a manufacture .....

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