https://www.taxtmi.com/forum/issue?id=118250 The dispute concerns whether a composition taxpayer must pay tax under the composition notification on outward supplies that are exempt or subject to tax on reverse charge. One view notes certain exempt services (interest/discount on loans/deposits) are excluded from aggregate turnover, that reverse charge supplies are recorded in the supplier's turnover, and that rent receipts count toward turnover. An alternative view argues the composition notification was issued without powers used for reverse charge notifications and that dual levy on the same supply (supplier under composition and recipient under reverse charge) is not warranted, so commission subject to reverse charge should not attract composition tax. en-us Sat, 26 Nov 2022 13:07:08 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118250 The dispute concerns whether a composition taxpayer must pay tax under the composition notification on outward supplies that are exempt or subject to tax on reverse charge. One view notes certain exempt services (interest/discount on loans/deposits) are excluded from aggregate turnover, that reverse charge supplies are recorded in the supplier's turnover, and that rent receipts count toward turnover. An alternative view argues the composition notification was issued without powers used for reverse charge notifications and that dual levy on the same supply (supplier under composition and recipient under reverse charge) is not warranted, so commission subject to reverse charge should not attract composition tax. Discussion-Forum GST Sat, 26 Nov 2022 13:07:08 +0530 https://www.taxtmi.com/forum/issue?id=118250