29 November 2020
As per Notification No. 2/2019 - Central Tax ( Rate ), dated 07th March 2019, Service Providers having Aggregate Turnover upto Rs. 50 lakhs, will be eligible to opt for Composition Scheme w.e.f 01/04/2019.
The Rate of GST which they are required to pay out of their own pocket is 6% ( 3% CGST + 3% SGST ).