Dealer is manufacturer of taxable as well as tax-free goods, he has opted for composition scheme u/s 10 of GST act. Whether composition of 1% is applicable only on taxable goods or on total turnover in terms of notification 1/2018 of CGST. Please reply.

Reply

In case of manufacture composition GST rate of 1% will be applicable on total turnover (taxable as well as exempted). The composition rate on taxable turnover is only for trader.