No,under Composition scheme you can not collect Tax ,instead you have to issue Bill of supply and as per Notification 2/2019 dt 7/3/2019 your aggregate turnover should 50 lacs or less in the preceding financial year for service provider to opt composition scheme .
Yes ,some misunderstanding my No in my first reply is for collecting Tax , you please refer Notification 2/2019 dt 7/3/2019 on CBIC web site and fulfill all conditions for registration .
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