Composition Scheme— In the instant case, the applicants is running sweet stall and is engaged in manufacturing of sweets and doing counter sale on retail basis.

The applicant has sought advance ruling in respect of the following question:

i. For Composition tax payers what is the applicable rate of GST for the manufacturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place of shop.

The applicant is a composition tax payer who is engaged in the manufacture of sweets and doing counter sales. The applicant wishes to know the rate of GST applicable on the same.

Since the applicant is into manufacture of sweets, he can opt to pay GST at one per cent. of the turnover subjected to the condition mentioned in the Notification No. 8/2017 (Central Tax) dated: 27.06.2017 and further amended notifications.

Held that— Rate of GST applicable for a Composition tax payer who are engaged in the manufacture of sweet and namkins and who is doing only the counter sales, is one percent (0.5% CGST and 0.5%SGST) subjected to the condition mentioned in the Notification No. 8/2017-Central Tax dated: 27.06.2017 and further notifications.