Composition levy.

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..... eed fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,- ( a ) one per cent. of the turnover in State in case of a manufacturer, ( b ) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause ( b ) of paragraph 6 of Schedule II, and ( c ) .....

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..... lectronic commerce operator who is required to collect tax at source under section 52 ; and ( e ) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council : Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), (43 of 1961) the registered person shall no .....

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