Composition levy - purchases for both inter and intra

[RameshBabu Kari]

Dear experts,

Under Composition levy, person registered under this scheme, while on purchase of goods/services, does he need to pay the CGST and SGST or IGST ? if so, it will be cost to him, in such case,he consider to those taxes also as cost and price of the product will be fixed on cost + gst ? and also can he make purchase of inter state and making intra state sale ?

For making inter state purchase and intra state sale, can he eligible to take gst registration under Composition levy. ?

AI Summary

Composition levy: taxpayers pay CGST/SGST or IGST but cannot claim input tax credit; inter state sales require registration.
Under the composition levy, a registrant must pay CGST and SGST on intra state supplies and IGST on inter state purchases, but cannot claim input tax credit; inter state purchases are permitted, yet inter state sales are restricted and require registration which disqualifies the taxpayer from the composition threshold exemption.