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India GST composition scheme

gst_composition
Read-onlyIdempotent

Calculate statutory GST quarterly tax liabilities under the Composition Scheme (Section 10 of CGST Act). Computes applicable turnover tax for traders, manufacturers, restaurant service providers and, under section 10(2A), other suppliers of services, at the rates in force on as_of_date, enforcing the statutory turnover thresholds.

Tool call template

Replace each placeholder with a value matching the input schema. Only required parameters are included; add optional parameters as needed.

{
  "id": 1,
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "arguments": {
      "quarter_turnover": "<quarter_turnover>",
      "preceding_fy_turnover": "<preceding_fy_turnover>",
      "as_of_date": "<as_of_date>"
    },
    "name": "gst_composition"
  }
}

Input Schema

NameRequiredDescriptionDefault
categoryNoComposition scheme business category. service_provider is the section 10(2A) scheme for suppliers of services.trader
as_of_dateYesCivil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date.
quarter_turnoverYesQuarterly aggregate turnover in INR (₹).
preceding_fy_turnoverYesAggregate turnover of the preceding financial year in INR, as a string with exactly 2 decimal places. Required to check the Section 10 threshold.

Output Schema

NameRequiredDescriptionDefault
traceNo
statusNo
currencyNo
eligibleNo
as_of_dateNo
disclaimerNo
cgst_amountNo
minor_unitsNo
sgst_amountNo
rule_ids_usedNo
itc_admissibleNo
turnover_limitNo
dealer_categoryNo
quarter_turnoverNo
cgst_rate_percentNo
sgst_rate_percentNo
statutory_sectionNo
total_tax_payableNo
compliance_statementNo
taxable_turnover_baseNo
composition_tax_amountNo
rcm_tax_payable_to_govtNo
composition_rate_percentNo
can_collect_tax_from_customerNo

Schema Changelog

Changes observed during successful MCP inspections.

  1. Changed2 schema fields changed
    • changedInput schema / properties / category / description
      Previous value: -"Composition scheme business category."New value: +"Composition scheme business category. service_provider is the section 10(2A) scheme for suppliers of services."
    • changedInput schema / properties / category / enum
      Previous value: -[
      -  "trader",
      -  "manufacturer",
      -  "restaurant"
      -]New value: +[
      +  "trader",
      +  "manufacturer",
      +  "restaurant",
      +  "service_provider"
      +]
  2. Changed1 schema field changed
    • changedOutput schema / (root)
      Previous value: -nullNew value: +{
      +  "additionalProperties": true,
      +  "properties": {
      +    "as_of_date": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "can_collect_tax_from_customer": {
      +      "type": [
      +        "boolean",
      +        "null"
      +      ]
      +    },
      +    "cgst_amount": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "cgst_rate_percent": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "compliance_statement": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "composition_rate_percent": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "composition_tax_amount": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "currency": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "dealer_category": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "disclaimer": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "eligible": {
      +      "type": [
      +        "boolean",
      +        "null"
      +      ]
      +    },
      +    "itc_admissible": {
      +      "type": [
      +        "boolean",
      +        "null"
      +      ]
      +    },
      +    "minor_units": {
      +      "type": [
      +        "object",
      +        "null"
      +      ]
      +    },
      +    "quarter_turnover": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "rcm_tax_payable_to_govt": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "rule_ids_used": {
      +      "type": [
      +        "array",
      +        "null"
      +      ]
      +    },
      +    "sgst_amount": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "sgst_rate_percent": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "status": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "statutory_section": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "taxable_turnover_base": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "total_tax_payable": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    },
      +    "trace": {
      +      "type": [
      +        "array",
      +        "null"
      +      ]
      +    },
      +    "turnover_limit": {
      +      "type": [
      +        "string",
      +        "number",
      +        "null"
      +      ]
      +    }
      +  },
      +  "type": "object"
      +}
  3. Changed2 schema fields changed
    • addedInput schema / properties / as_of_date
      Added value: +{
      +  "description": "Civil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date.",
      +  "example": "2026-09-26",
      +  "pattern": "^\\d{4}-\\d{2}-\\d{2}$",
      +  "type": "string"
      +}
    • changedInput schema / required
      Previous value: -[
      -  "quarter_turnover",
      -  "preceding_fy_turnover"
      -]New value: +[
      +  "quarter_turnover",
      +  "preceding_fy_turnover",
      +  "as_of_date"
      +]
  4. Changed5 schema fields changed
    • addedInput schema / properties / preceding_fy_turnover
      Added value: +{
      +  "description": "Aggregate turnover of the preceding financial year in INR, as a string with exactly 2 decimal places. Required to check the Section 10 threshold.",
      +  "example": "12000000.00",
      +  "pattern": "^\\d+\\.\\d{2}$",
      +  "type": "string"
      +}
    • addedInput schema / properties / quarter_turnover / example
      Added value: +"250000.00"
    • addedInput schema / properties / quarter_turnover / pattern
      Added value: +"^\\d+\\.\\d{2}$"
    • changedInput schema / properties / quarter_turnover / type
      Previous value: -"number"New value: +"string"
    • changedInput schema / required
      Previous value: -[
      -  "quarter_turnover"
      -]New value: +[
      +  "quarter_turnover",
      +  "preceding_fy_turnover"
      +]
  5. Added

TDQS

A3.7/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly, idempotent, closed-world and non-destructive, so the description's job is to add context — and it does, noting that rates are resolved 'in force on as_of_date' and that statutory turnover thresholds are enforced. It does not say what the tool does when the threshold is breached (error vs. flag) or whether category selection alters the applicable rate, which would complete the behavioral picture.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Two dense sentences, front-loaded with the verb, statute and scope, with no filler. Minor redundancy in stacking 'statutory', 'at the rates in force', and 'statutory thresholds' keeps it just short of exemplary.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

With an output schema present, the description needn't explain return values, and it does cover computation basis, rate-pack date resolution and threshold enforcement for a four-parameter statutory calculator. The remaining gap is boundary behavior when the preceding-FY turnover exceeds the Section 10 limit, which an agent would need before invoking.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters3/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 100%, so the schema already documents all four parameters, including the YYYY-MM-DD format, INR decimal strings, and the section 10(2A) meaning of service_provider. The description reinforces the as_of_date rate-pack role and the preceding-FY threshold check but adds little syntax or interpretation beyond what the schema provides; baseline 3 is appropriate.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose4/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific verb and resource — 'Calculate statutory GST quarterly tax liabilities under the Composition Scheme (Section 10 of CGST Act)' — and enumerates the covered categories (trader, manufacturer, restaurant, service provider under 10(2A)). It does not name the sibling gst_regular or state how the composition scheme differs from the regular scheme, so an agent must infer the split from the name alone.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines3/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Usage is implied by the scope: quarterly composition-scheme filers below turnover thresholds. There is no explicit when-to-use / when-not-to-use statement, no mention of when an agent should prefer gst_regular, and no statement of what to do if turnover crosses the threshold. The 'enforcing the statutory turnover thresholds' phrase hints at a boundary condition without explaining the resulting behavior.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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