Dear Sir
Please guide.
My client is receiving contracts for making roads from Govt. department so is falling under works contract GST.
Now he wants to sub let his work to his cousin and his cousin's turnover is below 75 lacs so could anyone tell whether his cousin can opt composition scheme under GST or he has to opt for regular GST scheme under works contract and fall under 18% GST?
Thanks and regards
Composition scheme under GST is an optional scheme. If the aggregate turnover is less than Rs. 75,00,000/-, the scheme can be opted. The nature of supply of services/goods by him cannot put any barrier on the right of the person to avail composition scheme. THerefore, he can opt for composition scheme and supply services as sub-contractor.
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