Composition scheme for coaching centre

Composition scheme for services: A composition scheme shall be made available for suppliers of services (or mixed suppliers) with a tax rate of 6% (3% CGST + 3% SGST) having an annual turnover in preceding financial year upto Rs 50 lakhs.

 The said scheme shall be applicable to both service providers as well as suppliers of goods and services, who are not eligible for the presently available composition scheme for

Effective date : The decisions at Sl. No. 1 to 3 above shall be made operational from the 1st of April, 2019.