select from category of persons

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I am a small contractor.
my services are limited to 50lakhs.
I am choosing for service composition scheme.

I want to the category of person to select.

a. suppliers making supplies referred to in schedule II para 6 clause b or

b. any other supplier
Replies (2)
As per Notification 2/2019 CT (r)

Yes you can opt for scheme whose turnover is below 50lac , but there are few restrictions :

1. (i) whose aggregate turnover in the preceding
financial year was fifty lakh rupees or below;
(ii) who is not eligible to pay tax under sub-section
(1) of section 10 of the said Act;
(iii) who is not engaged in making any supply
which is not leviable to tax under the said Act;
(iv) who is not engaged in making any inter-State
outward supply;
(v) who is neither a casual taxable person nor a
non-resident taxable person;
(vi) who is not engaged in making any supply
through an electronic commerce operator who is
required to collect tax at source under section 52
(viii) cannot collect tax from customer & not liable take ITC

ix) liable pay 6% GST on turnover
Schedule II para 6 clause be is referred to Restaurant Services . Hence choose option (b) But above 50 lac scheme is not cover under composition scheme , yes it's like that only but not a composition scheme. Hence before applying for the same plz read the Notification 2/2019, cT (r) carefully


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