Rule 7 CGST Rules 2017
Summary of Rule 7 CGST Rules 2017
( Rule 7 CGST Rules 2017 explains Rate of tax of the composition levy and is covered in Chapter II – Composition Rules : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 and amended by Central Goods and Services Tax (Amendment) Rules, 2018)
Rule 7 CGST Rules 2017
Rate of tax of the composition levy
7. The category of registered persons, eligible for composition levy under Section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under Section 10 at the rate specified in column (3) of the said Table:-
Notes on Amendments in Rule 7 CGST Rules 2017
4. Substituted for “goods” by Central Goods and Services Tax (Amendment) Rules, 2019, w.e.f. 1-2-2019.
3. Substituted for “half per cent” by the Central Goods and Services Tax (Amendment) Rules, 2018, w.r.e.f. 1-1-2018.
2. Substituted for “two and a half per cent” by the Central Goods and Services Tax (Amendment) Rules, 2018, w.r.e.f. 1-1-2018.
1. Substituted for “one per cent” by the Central Goods and Services Tax (Amendment) Rules, 2018, w.r.e.f. 1-1-2018.
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