To be a composition dealer,, he/ she should not be engaged in the supply of goods not taxable in GST.
If there is a composition dealer having shop in 2 states register under same PAN.
so can't he sell in one state the goods not taxable in GST.
2 Replies
Shivam RC
(Student)
(23683 Points)
Replied 18 May 2020
RESTRICTIONS & CONDITIONS OF COMPOSITION SCHEME DEALERS :
As per the Provision of Section 10(2) clause (b) of the CGST Act 2017, A person registered under Composition Scheme will not be allowed to sell any "Non-Taxable Supply of Goods" ( like Alcoholic liquor for Human Consumption, 5 Petroleum Products etc ).
However they are eligible to Supply Exempted Supply.
Note that Exempted Supply and Non-Taxable Supply are different.
As per the Provision of Section 10(2) clause (b) of the CGST Act 2017, A person registered under Composition Scheme will not be allowed to sell any "Non-Taxable Supply of Goods" ( like Alcoholic liquor for Human Consumption, 5 Petroleum Products etc ).
However they are eligible to Supply Exempted Supply.
Note that Exempted Supply and Non-Taxable Supply are different.
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