Notification No. 05/2019
Date: January 29, 2019
Subject: Amendment to composition levy tax rate computation mechanism
Description:
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.
Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017
Effective Date: 01.02.2019
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