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exempted goods under composition

om AGRAWALLA (51 Points)

05 October 2017

one person having composition scheme deals with taxable & exempted goods. he has to pay 1% on taxable sale or on both.

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11 Replies

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 05 October 2017

On Both.....

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Naveen Garg (121 Points)
Replied 05 October 2017

Section 10(2)(b) compostion scheme
i.e.
he is not engaged in making any supply of goods which are not leviable to tax under this Act;

my question is
a person suppying exempted and taxable goods at the same time....can opt for compostion or not?

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 05 October 2017

Yes...
He can opt to composition scheme...

Naveen Garg (121 Points)
Replied 05 October 2017

sir then whats the means of above section

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 05 October 2017

You ll be see
FAQ for Composition Levy -
Q. 7..
You can get exact answer...

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Naveen Garg (121 Points)
Replied 05 October 2017

@ RAJA P M
where to see this FAQ Q7.

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 05 October 2017

Sorry to say, Please search Google....!
I'm Now using mobile App. It's not get any provision for attachment....

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 05 October 2017

Composition Levy - cbec-gst.gov.in

https://cbec-gst.gov.in › pdf › faq-manual

Sourav Mittal (Still Learning) (146 Points)
Replied 05 October 2017

Originally posted by : Naveen Garg
	Section 10(2)(b) compostion schemei.e.he is not engaged in making any supply of goods which are not leviable to tax under this Act;my question isa person suppying exempted and taxable goods at the same time....can opt for compostion or not?

yes he can, however gst to be paid on entire turnover.

Ajay SHARMA (taxation executive) (76 Points)
Replied 21 December 2017

thanks sir...

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amit aggarwal (Tax Consultant) (59 Points)
Replied 26 April 2018

There is an error in the act mentioning that exempted goods supply dealer can't opt for composition scheme which may be amended by the concerned authorities. Also, as per notification dated on 01.01.18 they told in a circular that turnover for traders not include exempt supplies when he should deposit gst. We need here some amendments in the act.