Gst and i.t. query

1. composite scheme registered dealer sales of goods turnover Rs.60 lacs and supply of services turnover Rs.6 lacs.
composite tax rate applicable 1% or 6%.
2. composite scheme registered dealer supply of services Rs.40 lacs and sales of goods Rs.5 lacs.
composite tax applicable 1% or 6% on turnover.
3.it.assess interest minimum rate of received and payment on un secured and cash debtors