Eligibility to apply for composition Scheme.

[Sangeetha D]

Is a trader in ice cream also ineligible to opt for the composition scheme?

AI Summary

Ice cream traders debate GST composition scheme eligibility under Section 10(1)(b) amid conflicting administrative guidance A discussion forum debate centers on whether ice cream traders qualify for GST composition scheme benefits. One expert argues that ice cream parlours should be eligible for composition benefits under Section 10(1)(b) of CGST Act, contending that CBIC circulars incorrectly exclude them by comparing to restaurants without legal basis. The expert maintains that selling ice cream in scoops with seating arrangements constitutes composite supply eligible for 5% composition levy, while retail traders selling pre-packed ice cream qualify for 1% levy under clause (c). Another participant partially agrees but disputes the composite supply concept application. The debate highlights tension between statutory provisions and administrative circulars regarding composition scheme eligibility criteria.