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Supplier of services, other than food/restaurant service, cannot opt for composition scheme. |
Suppliers of services are excluded from opting to pay tax under composition scheme, except composite supply, by way of or as a part of any service, in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption) which is deemed to be a service (i.e. food/restaurant services).
[Refer Sec. 10(2)(a) of CGST Act 2017 and Para 6(b) of Schedule II]
CAclubindia
