Composition scheme: taxable person cannot opt for only one business vertical; it applies to all registrations under same PAN. Composition scheme eligibility cannot be limited to a single business vertical; where multiple registrations or verticals are held under the same PAN, the composition scheme applies to all such registrations and selective election for only one vertical is not permitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme: taxable person cannot opt for only one business vertical; it applies to all registrations under same PAN.
Composition scheme eligibility cannot be limited to a single business vertical; where multiple registrations or verticals are held under the same PAN, the composition scheme applies to all such registrations and selective election for only one vertical is not permitted.
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