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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 (1%), manufacturers (1%), and restaurant service providers (5%), enforcing statutory turnover thresholds.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
categoryNoComposition scheme business category.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

TableJSON 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. 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"
      +}
  2. 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}$",
      +  "type": "string"
      +}
    • changedInput schema / required
      Previous value: -[
      -  "quarter_turnover",
      -  "preceding_fy_turnover"
      -]New value: +[
      +  "quarter_turnover",
      +  "preceding_fy_turnover",
      +  "as_of_date"
      +]
  3. Changed5 schema fields changed
    • addedInput schema / properties / preceding_fy_turnover
      Added value: +{
      +  "description": "Aggregate turnover of the preceding financial year in INR, as a string with exactly 2 decimal places. Required to check the Section 10 threshold.",
      +  "example": "12000000.00",
      +  "pattern": "^\\d+\\.\\d{2}$",
      +  "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"
      +]
  4. Added

TDQS

A4.2/5.0
Behavior4/5

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

Annotations already establish it as read-only, idempotent, non-destructive, and closed-world. The description adds domain behavior by stating the applicable rates and that it enforces turnover thresholds, though it does not specify the failure mode when a threshold is breached.

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

Conciseness5/5

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

Two sentences, front-loaded with the core calculation and then the category, rate, and threshold details. Every clause carries information and there is no filler.

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?

The tool is a deterministic calculation with a complete parameter schema, an output schema, and rich safety annotations. The description supplies the scheme, rates, and threshold enforcement so an agent can invoke it correctly; only alternative-tool routing is unaddressed.

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

Parameters4/5

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

With 100% schema description coverage, the schema already documents each parameter. The description adds the rate mapping (1%, 1%, 5%) for the category parameter and reiterates the threshold-check purpose of preceding FY turnover, giving meaningful semantic lift beyond the enum.

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

Purpose5/5

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

The description states a specific verb (Calculate) and resource (statutory GST quarterly tax liabilities under the Composition Scheme), naming Section 10 and the three covered categories. This clearly separates it from a generic GST or regular-scheme calculator, even though it does not explicitly name the sibling gst_regular.

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?

It implies use for Composition Scheme taxpayers by repeatedly naming the scheme and statutory thresholds, but gives no explicit when-to-use, when-not-to-use, or alternative tool guidance. The context is enough to infer the intended audience, but routing guidance is absent.

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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