The Delhi Government has notified Delhi Goods and Services (Seventh Amendment) Rules, 2020 on July 07, 2021, effective from April 01, 2021. The Delhi Goods and Services (Seventh Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner:
| S.No. | Section under which composition levy is opted | Category of registered persons | Rate of Tax |
| 1 | (1A) | (2) | (3) |
| 1. | Sub-sections (1) and (2) of section 10 | Manufacturers, other than manufactures of such goods as may be notified by the Government | half per cent of the turnover
in the State or Union territory. |
| 2. | Sub-sections (1) and (2) of section 10 | Suppliers making supplies referred to
in clause (b) of paragraph 6 of Schedule II |
two and a half per cent. of
the turnover in the State or Union territory |
| 3. | Sub-sections (1) and (2) of section
10 |
Any other supplier eligible for
composition levy under sub-sections (1) and (2) of section 10 |
half per cent of the turnover
of taxable supplies of goods and services in the State or Union territory |
| 4. | Sub-section (2A) of section 10 | Registered persons not eligible under
the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10. |
three per cent of the
turnover of taxable supplies of goods and services in the State or Union territory. |
*Tanvi Singh, Editorial Assistant has put this story together.
