what are the goods which is not leviable under gst

Shinoj Davis (112 Points)

14 August 2017  
I would like to know , Under composition scheme point (b) person making supply of goods which are not leviable under this act , can't be opt composition scheme. So a small trader who supplies exempted , Nil rated , 0 rate ( Not Zero rated - Exports & SEZ ) and taxable items Can opt composition scheme ?..

Shinoj