{
    "act_title": "The Goa Goods and Services Tax Act, 2017",
    "act_slug": "the-goa-goods-and-services-tax-act-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) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II;\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"
}