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of <h1>Certain Suppliers Ineligible for CGST Composition Scheme: Services, Non-Tax Goods, Inter-State, E-Commerce, Ice Cream, Pan Masala, Tobacco.</h1> Under the Central Goods and Services Tax Act, 2017, certain categories are ineligible for the composition scheme. These include suppliers of services (except restaurant services), suppliers of non-taxable goods under the CGST/SGST/UTGST Acts, inter-State suppliers, those supplying via e-commerce operators, and manufacturers of specified goods. Specifically, manufacturers of ice cream, pan masala, and tobacco products are excluded from the scheme as per Notification No. 08/2017. Additional restrictions are outlined in Rule 5 of the Central Goods and Services Tax Rules, 2017.
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