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Composition scheme u/s 10 of cgst act

Ravi Sharma (4 Points)

01 October 2018

Why manufacturers of ice cream and tobacco products can not opt composition scheme

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 02 October 2018

As per Section 10 CGST Act
e] he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:

And the following Goods being notified:
1.Ice cream and other edible
ice, whether or not containing
cocoa
2. Pan masala
3. Tobacco and manufactured
tobacco substitutes
Rate of Tax under the scheme

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