Composition scheme

Giridharan (Student) (26 Points)

31 August 2018  

Dear experts

Trader can't opt for composition scheme if he is enaged in supply of goods that are not leviable to tax under this act. Whether the term "not leviable" also includs exempt supply of goods. For example if a trader supplies among other taxable supplies, vegetables (Not branded/labelled) which is a exempt supply of goods can he opt for composition scheme??

Please clarify