Manufacturing or works contract

[Saurabh Singh]

Dear sir,

We are making iron grills door and window as per customer specification. We charge them rate according to weight of final product at Rs. Per kg.

I want to know can we opt for composition scheme as a manufacturer?

If not pls clear me where should I have to register my business under gst.

[KASTURI SETHI]

Fabrication is a manufacturing process. You can opt for composition scheme, if otherwise eligible.

[Saurabh Singh]

Thanku sir.

AI Summary

Composition scheme eligibility: fabrication of iron grills is treated as manufacturing, so manufacturers may opt in if eligible. Fabrication of iron grills and doors constitutes a manufacturing process; accordingly, such suppliers are treated as manufacturers and may opt for the composition scheme under GST only if they satisfy the statutory eligibility criteria, and should register under GST in the capacity appropriate to a manufacturer.