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Section - 10 - Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Rule - 5 - Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
As per Section 10 of the CGST / SGST act of 2017, the benefit of Composition is available to all the manufacturers and trader of the goods. Except certain manufacturers as notified by the Governmeet.
As per the notification No. 8/2017 - Dated: 27-6-2017 - CGST
The following manufactures are not eligible for availing the benefit of composition (a) Ice cream and other edible ice, whether or not containing cocoa. (b) Pan masala, and (c) All goods, i.e. Tobacco and manufactured tobacco substitutes
Composition scheme eligibility restricted for certain manufacturers; ice cream, pan masala and tobacco products excluded from composition benefit. The Composition Scheme allows manufacturers and traders to opt for a simplified levy instead of regular GST, but the government may notify exclusions. Manufacturers of ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes are explicitly excluded from eligibility to avail the composition benefit. of Press 'Enter' after typing page number.
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