composition dealer

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can person registered under composition dealer can sale taxable goods and exempt goods together
Replies (12)

Yes, they can sale both taxable as well as exempt goods

However composition tax is to be paid only on turnover of taxable goods and not on exempt sales

Is there any notification or circular regarding this

Yes, refer to notification 1/2018 dt 1-1-2018

under that notification clause b

Link for notification is 

https://cbec-gst.gov.in/pdf/central-tax/Notification-1-2018-central_tax-English.pdf

I want clarification regarding that composition dealer can sale exempt goods

what is your query?

My query is whether composite dealer can sale exempt goods and taxable goods together.

Harsh

As already mentioned, composition dealer can sell  both exempt as well as taxable goods together.

There is no such restriction that they cant sell both together. 

 

Sahilji
I want a return proof through notification or circular.
As condition for composition dealer it is mention that they cannot sale exempt goods

Condition states that they cannot engage in Non taxable supply, however, a Composition dealer can make Exempt supply which is different from taxable supply. You can refer definition of 'Exempt supply (section 2(47)' & 'Non taxable supply (Section 2(78)' for further clearance

Composition Scheme Dealers can sale both Exempted as well as Taxable Goods.

But, as per the Provision of Section 10(2) of the CGST Act 2017, Composition Scheme Dealers cannot deal in Non-Taxable Supply ( such as Alcoholic liquor for human consumption ).

There's a difference between EXEMPT SUPPLY [ u/s 2(47) ] and NON-TAXABLE SUPPLY [ u/s 2(78) ].

Regards.
yeah ofcourse he can do so
Varna sarkaar Ko bolta nanga hi toh Aya tha ghanta hi Leah jaounga
Composition scheme applicable here the case provided


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