whether consignment sales agent can opt for composition scheme

[Asked by Guest]

hi all

whether subagent who is buying two wheeler and selling it and also providing service to client can opt for composition scheme?.

[KASTURI SETHI]

No. No service (except restaurant service) is eligible for composition scheme.

AI Summary

Composition scheme eligibility denied for agents combining goods sales with services; services are excluded except restaurant service.
An agent who purchases and resells two wheelers and also provides services cannot opt for the GST composition scheme because services are excluded from composition eligibility, other than restaurant services; combining goods sales with service provision precludes composition treatment.