(a) one per cent, of the turnover in State in case of a manufacturer,
(b) two and a half per cent. of the turnover in State 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 in case of other suppliers,
[(a) save as provided in sub-section (1), he is not engaged in the supply of services;]
(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of goods;
(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and
(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:
Section 10 • Assam Goods and Services Tax Act, 2017
10. Composition levy.
assam-goods-and-services-tax-act-2017-2017-sec-10.json
•
Section 10
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"title": "10. Composition levy.",
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"content": "(a) one per cent, of the turnover in State in case of a manufacturer,\n(b) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and\n(c) half per cent. of the turnover in State in case of other suppliers,\n[(a) save as provided in sub-section (1), he is not engaged in the supply of services;]\n(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;\n(c) he is not engaged in making any inter-State outward supplies of goods;\n(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and\n(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:",
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