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Change in rate of tax for manufacturers under the composition scheme.  

The rate of tax applicable to the traders and manufacturers under the composition scheme was different whereby, the traders were paying @ of 1% and the manufacturers were paying @ of 2%, of the turnover in the State. Thereby, a composition taxable person was required to pay GST on the value of exempt supplies as well.    

However, in the 23rd GST Council meet held during Nov ’17, it was decided that a...