How would a manufacturer under the composition scheme who receives inputs or input services from an unregistered person pay GST? What will be the tax rate if the purchase is from a person availing composition?

GST will have to be paid on inputs and input
services received by such manufacturer under reverse charge at
normal rates and not at the composition rates. Purchase
from a person under the composition scheme is purchase
from a registered person and hence will not attract tax
under reverse charge under section 9(4) of the CGST Act,
2017. Any person migrating from the existing law to a
composition scheme and holding stock of goods purchased
from unregistered persons is required to pay tax on such goods.