GST Composition Scheme Calculator
Updated July 2026
Calculate GST payable under the Composition Scheme — 1% for traders/manufacturers, 5% for non-liquor restaurants, and 6% for small service providers, based on total turnover.
GST Composition Scheme
Frequently Asked Questions
Who is eligible for the GST Composition Scheme?
Traders and manufacturers with turnover up to ₹1.5 crore, and service providers up to ₹50 lakh, can opt for the scheme, subject to conditions like no inter-state outward supply.
Can composition dealers claim input tax credit?
No. Composition dealers cannot claim ITC on purchases and cannot collect GST separately from customers — the rate applies to total turnover.
Is the composition rate on turnover or profit margin?
On total turnover, not profit margin — this is why the scheme suits businesses with thin margins but simple compliance needs.