GST Composition Scheme Calculator
Updated September 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
Composition vs regular comparison
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.