Taxpayers whose aggregate turn over less than 75 lakhs can opt for Composition scheme.

In that case tax amount will be percentage basis on turnover without ITC benefit.

The rate of tax for CGST and SGST/UGST shall not be less than (1% for manufacturer & 0.5% in other cases; 2.5% for specific services – para 6 (b) of schedule II Viz food or any other article for human consumption