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of <h1>Kerala Introduces 3% GST Composition Scheme for Service Suppliers with Turnover Up to Rs. 50 Lakhs from April 1, 2019.</h1> The Government of Kerala has issued a notification under the Kerala State Goods and Services Tax Act, 2017, introducing a composition scheme for service suppliers with an annual turnover of up to Rs. 50 lakhs. Effective from April 1, 2019, this scheme allows eligible registered persons to pay a reduced state tax rate of 3% on intra-state supplies, provided they meet specific conditions, such as not engaging in inter-state supplies or using e-commerce platforms. Participants cannot collect tax from recipients or claim input tax credit and must issue a bill of supply instead of a tax invoice. Certain goods, like ice cream and tobacco, are excluded from the scheme.
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