Eligibility to apply for composition Scheme.

[Sangeetha D]

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

AI Summary

Composition scheme eligibility: manufacturers of ice cream are excluded, traders' entitlement depends on retail versus on premises customised supply.
The notification disqualifies manufacturers of ice cream from the composition levy, but does not name traders; CBIC circulars treat parlours like restaurants and may render certain on premises customised supply ineligible. Eligibility therefore depends on whether the business sells pre packed retail ice cream (generally subject to composition subject to turnover and clause conditions) or provides on premises customised service resembling restaurant composite supply, and on the interpretive effect of the administrative circulars.