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Issue ID: 112214
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COMPOSITION DEALER UNDER GST ACT

Date 01 Jul 2017
Replies 1 Reply
Views 1623 Views
Composition scheme under GST excludes pure service providers, so professionals cannot opt for composition registration.
Composition scheme under the GST Act is available to manufacturers, traders and food/restaurant service providers; pure service providers and professionals providing only services (such as professional fees) are not eligible to opt for composition registration and must follow regular GST registration and compliance. (AI Summary)

If dealer is providing only service like professional fees can he apply for composition dealer registraion.

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