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    <title>Composition Scheme for Scrap dealers.</title>
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    <description>A dealer in scrap is not precluded from opting for the composition scheme solely because of being a trader in scrap, subject to the turnover threshold; however, composition taxpayers cannot make inter state supplies. Purchases of scrap from unregistered suppliers do not attract the reverse charge mechanism for a composition dealer, except where the supplier falls within the specific governmental/local authority category noted in the applicable rate notification.</description>
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      <description>A dealer in scrap is not precluded from opting for the composition scheme solely because of being a trader in scrap, subject to the turnover threshold; however, composition taxpayers cannot make inter state supplies. Purchases of scrap from unregistered suppliers do not attract the reverse charge mechanism for a composition dealer, except where the supplier falls within the specific governmental/local authority category noted in the applicable rate notification.</description>
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