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of <h1>GST Composition Levy: Section 10(2) & Rule 5 Conditions for Eligibility and Taxation on Food Services at Cinemas</h1> The composition levy under GST, as per Section 10(2) and Rule 5 of CGST Rules, sets conditions for registered persons opting for the scheme. Eligibility criteria include not engaging in service supply, exempt goods/services, inter-State supplies, or supplies through e-commerce operators collecting tax at source. Manufacturers of notified goods, casual or non-resident taxable persons, and those with stock from inter-State trade or unregistered suppliers are ineligible. Tax must be paid on inward supplies, and specific labeling requirements apply. Continuation without annual intimation is allowed if conditions are met. All entities under the same PAN must opt together. Additionally, food and beverages supplied at cinema halls are taxed as restaurant services unless bundled with cinema tickets, then taxed as composite supply.
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