Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover. This scheme can be opted by any taxpayer whose turnover is less than Rs. 1.5 crore
Rate of tax for the composition taxpayer is as under:
| S.No. | Category of the taxpayer under composition scheme | Rate of tax |
| 1 | Manufacturer other than manufacture engaged in supply of following :2105 00 00 :- Ice cream and other edible ice, whether or not containing cocoa 2106 90 20 :- Pan masala 24 :- All goods, i.e. Tobacco and manufactured tobacco substitutes |
1% |
| 2 | Restaurant Service | 5% |
| 3 | Traders (Other Suppliers) | 1% |
| 4 | Supplier of service or mixed supplier of goods and services | 6% |
