Rates of Taxes under Composition Scheme
Every person registered under Composition scheme of GST Act shall charge G.S.T. at following rates on the gross value of Supplies supplied by him.
Manufacturers : 2% (1% CGST + 1% SGST)
Restaurant Services : 5% (2.5% CGST + 2.5% SGST)
Others : 1% (0.5% CGST + 0.5% SGST).
Note that : A composite dealer cannot make interstate supplies.