Mr A has registered under composition scheme under GST, his turnover from sale of goods is Rs 4500000 he has also commision receipt of Rs 100000 whether he can pay on commission receipt @1% under composition scheme

Reply—As per CGST (Amendment) Act, 2018 (w.e.f. 01.04.2019) composition dealer (supplier of goods) may supply services of value not exceeding ten percent of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. Rate of tax (1%) will be applicable on sale of goods as well as on supply of services. 

Therefore, Mr. A can pay 1% tax on commission income also.