https://www.taxtmi.com/forum/issue?id=117879 Eligibility for the composition scheme is disputed: one view disqualifies a taxpayer whose rental receipts are exempt because exempt supplies are treated as non leviable under the disqualification provision, whereas another view treats the taxpayer as eligible under the service provider composition option introduced after 2019, permitting payment of composition tax at the composite rate on taxable consultancy services while ordinarily not taxing exempt rental, but advising a careful cost-benefit analysis due to potential risk to exempt receipts. en-us Wed, 30 Mar 2022 17:30:14 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117879 Eligibility for the composition scheme is disputed: one view disqualifies a taxpayer whose rental receipts are exempt because exempt supplies are treated as non leviable under the disqualification provision, whereas another view treats the taxpayer as eligible under the service provider composition option introduced after 2019, permitting payment of composition tax at the composite rate on taxable consultancy services while ordinarily not taxing exempt rental, but advising a careful cost-benefit analysis due to potential risk to exempt receipts. Discussion-Forum GST Wed, 30 Mar 2022 17:30:14 +0530 https://www.taxtmi.com/forum/issue?id=117879