Most asked questions from the Government on GST.
Levy of and Exemption from Tax
Question 18
Q 18. Who are not eligible to opt for composition scheme?
Ans. Broadly, following categories of registered person are not eligible to opt for the composition scheme:
(i) supplier of services other than supplier of restaurant service;
(ii) supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act;
(iii) an inter-State supplier of goods;
(iv) person supplying goods through an electronic commerce operator who is required to collect tax at source under section 52;
(v) manufacturer of certain notified goods such as Ice Cream, Pan Masala and Tobacco products;
(vi) a casual taxable person and a non-resident taxable person.
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