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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Restaurant Service Providers Can Use Composition Scheme Under CGST Act, 2017; Works Contractors Excluded.</h1> Under the Central Goods and Services Tax Act, 2017, service providers generally cannot avail the composition scheme if their turnover is below 75 lakhs. However, an exception exists for restaurant service providers, such as Dhaba operators, who can utilize this scheme. The composition scheme allows them to supply food or drinks (excluding alcoholic beverages) for cash, deferred payment, or other valuable consideration. Conversely, works contractors, classified as service providers, are not eligible for the composition scheme benefits.
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