[a] one per cent. of the turnover in State or turnover in Union territory in case of a manufacturer, [b] two and a half per cent. of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause [b] of paragraph 6 of Schedule II, and [c] half per cent. of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed: