Section 10(1) of the CGST Act, 2017 prescribes, subject to such conditions and
restrictions as may be prescribed, that the rate of tax shall not exceed:
1. one per cent of the turnover in State or turnover in Union territory in case of a manufacturer; 2. two and a half per cent, of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II; and
3. half per cent, of the turnover in State or turnover in Union territory in case of other suppliers.
(ICAI FAQ PUBLICATION 06-09-2017 COMPOSITION LEVY: FAQ NO. 53)