TURNOVER FOR COMPOSITION SCHEME

Legal provision -

Reference to section 10 ,CGST Act 2017

Registered persons under GST opting for Composition scheme have to pay tax on "turnover in state" at either of the three tax rates:-

If person is

- a Manufacturer - 1% CGST & 1% SGST

- a hotel ,restaurant etc providing supply of service under para 6 (b) of Schedule II.- 2.5% CGST & 2.5% SGST

- ANY Other - 0.5% CGST & 0.5% SGST.

Note:- Key term to know is the " turnover in state"

Turnover in state includes -

1.all taxable supplies + all exempt supplies (including non taxable supplies) +exports supply + inter - state supply.

Answering your question - Yes , Turnover for Tax in composition scheme will include Nil rated supply

Refernce links

For exempt supply definition

https://www.google.co.in/amp/s/www.caclubindia.com/amp/articles/exempt-supply-under-gst-29663.asp

Hope it helps .

Thanks and regards 

Prashant (CA Final Student)