composit scheme
Surajit Karmakar (83 Points)
01 September 2017
composit scheme is applicable on service also??
Surajit Karmakar (83 Points)
01 September 2017
Deepak Gupta
(CA Student)
(15922 Points)
Replied 01 September 2017
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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]
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