Limit 1.5 Crore : As per proviso under section 10(1) substituted by Ammendment Act 31 of 2018 , effective from 1/2/2019 the limit is 1.5 Crore. & can also supply of services of not more then 10% of turnover in preceding FY. Tax Rate : 2% for Manufacturer 5% for Restaurant Services 1% for Trader
Limit 50 Lac: As per Notification.2/2019 CT (R) : can supply goods,or services or both Rate : 6%