TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
Section - 10 - Composition levy.
Schedule 2: - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Rule - 5 - Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
No, in General All the service provider are not eligible to avail the benefit of composition scheme.
Exception:
As per the provisions of Section 10(1)(b), only the specified service provider i.e. Restaurant Service provider (Dhaba Wala) is eligible to avail the benefit of composition. Clause (b) of para 6 of the Second Schedule states that:
"(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration."
In case of a Works Contractor:
A Works contractor, who is considered as a service provider, is not eligible to avail the benefit of composition scheme.
Composition scheme eligibility: service providers generally excluded, restaurant food service providers allowed; works contractors ineligible. Composition scheme excludes service providers generally, so a works contractor is ineligible; however, supply of food or drink (excluding alcoholic liquor) provided as a service for consideration is carved out as an exception, permitting restaurant-style vendors to avail composition benefits under the composition levy conditions and restrictions.
of Press 'Enter' after typing page number.
TaxTMI 
TaxTMI 