1.Manufacturers, other than manufacturers of such – 2%( 1% central Sales Tax goods as may be notified by the government plus 1% State Tax) of the ( Ice-Cream, Pan masala, Tobacco products etc.) turnover.
2. Restaurant services – 5%( 2.5% Central tax 2.5%plus SGST) of the turnover.
3.Traders or any other supplier eligible for -1%(0.5% central Tax plus Composition Levy. 0.5% State Tax) of the turnover.
(FAQ 2: COMPOSITION LEVY)