Suppliers who opt to register as composition dealers under the composition scheme apply the following rates of GST on their supplies:
- Ìý
•ÌýÌýÌýÌý 1% of turnover for manufacturers of goods other than notified goods which are not eligible for the composition scheme – see the table below.
- Ìý
•ÌýÌýÌýÌý 5% of turnover for suppliers of food or any other article for human consumption other than alcoholic drinks.
- Ìý
•ÌýÌýÌýÌý 1% of turnover for any other suppliers of goods or services eligible for the composition scheme.
The following table sets out the notified goods that are not eligible for the composition scheme:
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Web page updated on 17 Mar 2025 13:16