Please help. Composition rate?

Rate / HSN codes 294 views 5 replies
Please share composition rates for restaurants? Also share for manufacturers and others? Thank you.
Replies (5)

 please refer to - https://www.cbec.gov.in/resources//htdocs-cbec/gst/revised_threshold_for_composition_scheme_11.06.2017.pdf

[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:

1% of turnover, in case of a manufacturer

2.5% of the turnover in case of restaurant services

0.5% in case of others

rates are of CGST in addition to above SGST will be also be payable at same rate.

2% for manufacturer(except of ice cream , tobacco ,pan masala) 5% for restaurant sector & 1% for others.
Thank you everyone!


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