{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "10",
        "title": "10. Composition levy.",
        "chapter": null,
        "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:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 9
    },
    "prev_section": "9",
    "next_section": "11"
}