Most asked questions from the Government on GST.
Levy of and Exemption from Tax
Question 17
Q 17. Can composition scheme be availed of by a manufacturer and a service supplier?
Ans. Yes, a manufacturer can opt for composition scheme generally.
However, a manufacturer of goods, which would be notified on the recommendations of the GST Council, cannot opt for this scheme.
The goods so notified are ice cream and other edible ice, whether or not containing cocoa (Tariff Heading-21050000),
pan masala (Tariff Heading – 21069020) & tobacco and manufactured tobacco substitutes (Tariff Heading – 24).
This scheme is not available for services sector, except restaurants.
Consult Free