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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 50/2020 – Central Tax

New Delhi, the 24
th
June, 2020
G.S.R (E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment)
Rules, 2020.
(2) They shall come into force with effect from the 01
st
day of April, 2020.
2. In the Central Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following
Table shall be substituted, namely:-
“Table
Sl.
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
manufacturers 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 sub-
sections (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.’’.


[F. No. CBEC-20/06/09/2019-GST]



(Pramod Kumar)
Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017,
published vide number G.S.R. 610(E), dated the 19
th
June, 2017 and last amended vide
notification No. 48/2020 - Central Tax, dated the 19
th
June, 2020 published vide number G.S.R.
394 (E), dated the 19
th
June, 2020.
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