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      GST

      Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition scheme? if Yes, who are they?

      23 July, 2017

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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(2),five categories of registered person are not eligible to opt for the composition scheme. These are:

      (i) supplier of services other than supplier of restaurant service;

      (ii) supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act.

      (iii) an inter-State supplier of goods;

      (iv) person supplying goods through an electronic commerce operator;

      (v) manufacturer of certain notified goods.

      In addition, Rule 5 specified further category of persons who are not eligible for availing benefit of composition scheme.

      Further as per Notification No. 08/2017 - Dated: 27-6-2017 a person manufacturing the following specified goods shall not be eligible for availing the benefit of composition scheme. 

      TABLE

      S. No.

      Tariff item, sub-heading, heading or Chapter

      Description

      (1)

      (2)

      (3)

      1.

      2105 00 00

      Ice cream and other edible ice, whether or not containing cocoa.

      2.

      2106 90 20

      Pan masala

      3.

      24

      All goods, i.e. Tobacco and manufactured tobacco substitutes

       

       

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      ActsIncome Tax
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