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    <description>Composition scheme option is PAN based and applies to all places of business registered on the same PAN; a taxpayer carrying both trading and ineligible service activities (such as commercial property renting) under the same PAN cannot elect composition only for the trading business, because excluded services and inter state supply considerations render the PAN ineligible for composition.</description>
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      <description>Composition scheme option is PAN based and applies to all places of business registered on the same PAN; a taxpayer carrying both trading and ineligible service activities (such as commercial property renting) under the same PAN cannot elect composition only for the trading business, because excluded services and inter state supply considerations render the PAN ineligible for composition.</description>
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      <law>GST</law>
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