Notification No. 50/2020
Date: June 24, 2020
Subject: Amendment of CGST Rules prescribing revised composition tax rates
Description:
This notification introduces the CGST (Seventh Amendment) Rules, 2020, substituting Rule 7 to prescribe revised composition levy rates, including for taxpayers opting under Section 10(2A). It rationalises composition rates for manufacturers, traders and service providers. Effective retrospectively from 1 April 2020.
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