what are the goods which is not leviable under gst

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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
Replies (2)

turnover upto 75Lakhs Rs can opt for composition sheme

Thanks for your kind reply . I know the limit but I exactly want to know the intended meaning of " goods which are not leviable under this act " . is it petroleum product , liqueur ..etc or also include exempted , nil rate and 0 rate items ?. I expect your best solution reply .
Thanks & Regards
Shinoj


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