Trader Must Get HSN Codes and Can't Use Composition Scheme Under GST Act, Section 10(2)(b) and 10(2)(e.

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Full Text of the Document

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....Requirement of obtaining HSN Codes at the time of obtaining registration - Pan Masala and Tobacco products Trading - the benefit of the Composition Scheme u/s 10 of the GST Act. 2017 shall not be available to the applicant. - The case of the applicant is fully and squarely covered under the restrictive condition of Section 10(2)(b) and 10(2)(e) - AAR....