Is composition dealer providing exempted supply ????? If yes ... in terms of Notification 1/2018 CT composition dealer can supply exempted goods (No need to pay on exempted supply)
Note : Composition dealer who is engaged in Manufacturing has to pay GST on exempted supply)
In case of Traders, it in not taxable. Traders are required to pay GST only on their Taxable Turnover of goods.
However, Manufacturers and Restaurant Service Providers are required to pay GST on their Turnover in the State ( including EXEMPT SUPPLY but does not include interest income ).