Composition scheme ineligibility: suppliers of most services, non-taxable goods traders, inter state suppliers, marketplace sellers, and notified manufacturers excluded. Eligibility for the composition scheme excludes suppliers of services (other than restaurants); persons supplying goods not taxable under the CGST/SGST/UTGST framework; inter state suppliers of goods; persons supplying goods through an electronic commerce operator; and manufacturers of certain notified goods.
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 ineligibility: suppliers of most services, non-taxable goods traders, inter state suppliers, marketplace sellers, and notified manufacturers excluded.
Eligibility for the composition scheme excludes suppliers of services (other than restaurants); persons supplying goods not taxable under the CGST/SGST/UTGST framework; inter state suppliers of goods; persons supplying goods through an electronic commerce operator; and manufacturers of certain notified goods.
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