One of my friend has got GST regn. in the 4th Quarter of FY 21 - 22 under composition scheme. He has sold only seeds ( black gram and Gingelly ) to the farmers for sowing purpose. Should he pay 1% GST on the said sales, since he is under Composition scheme ?
18 April 2022
A trader of goods registered as a composition dealer in GST is not required to pay GST on sale of Exempted goods. Refer notification no. 01/2018 (central tax) dated 01.01.2018.
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