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Composition Scheme for Service Providers

Deepti (Owner) (21 Points)

03 November 2020

Please let me know if Composition Scheme can be availed by Service Providers who offers service in Delhi and Gurgaon.

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2 Replies

JATINDER KUMAR (Accountant) (3662 Points)
Replied 03 November 2020

Service provider can not opt composition scheme except Restaurant Services

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 November 2020

As per Sub Section 2A of Section 10 , the service provider can opt for composition scheme (Notification 2/2019 CT(r) .
But the condition for the eligibility is :
1.Cannot supply Interstate.
2. Whose aggregate turnover preceding Fy is below 50 lac.
3. Cannot supply Non taxable goods/services.

Hence in your case if you are doing Interstate supply cannot opt for the same.

Rate : 6% on turnover