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beedies

27 July 2018

I am a registered Delear under Gst and we manufacture Raw beedies ,can we opt for composition scheme plzz anyone sujjest me ,plzz

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2 Replies

Jeeva Thangavelu (Student CA Final ) (609 Points)
Replied 27 July 2018

Beedie is a tobacco product. Manufacturer of Tobacco products cannot opt for composition scheme.

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Shivam RC (Student) (23683 Points)
Replied 27 July 2018

No Sir...

You are not eligible to opt for Composition Scheme since you deal in Tobacco Products.

As per SECTION 10 (2) (e), the registered person shall be eligible to opt this scheme, if:-

"he is not engaged in manufacturer of following notified goods in the current year and also in the preceding Financial Year -

● Ice cream and other edible ice, whether or not containing cocoa.

● Pan Masala

● Tobacco and manufactured tobacco substitutes.

Therefore, you cannot opt Composition Scheme u/s 10 of the CGST Act 2017.