what is the definition for manufacturer or who can qualify as manufacturer fr composite scheme fr gst
also rate under composite are. 1% fr manufacturer....2 % fr restaurant...n 0.5% fr others.....who r included in others..pl advice
If you read Section 10(1) of CGST ACt, it says, a registered person may opt to pay........
(a) covers manufacturers
(b) covers restaurants
(c) others
It can be interpreted the manufactures are covered, service providers are specifically excluded (except food suppliers), so OTHER will cover Traders.
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