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<h1>GST Composition Scheme Excludes Casual and Non-Resident Taxable Persons u/r 5 of CGST Rules 2017.</h1> A person benefiting from the composition scheme under GST cannot avail the same benefits as a casual dealer or non-resident taxable person in another state. According to Rule 5 of the Central Goods and Services Tax Rules, 2017, the provisions clearly state that individuals classified as casual taxable persons or non-resident taxable persons are excluded from the composition scheme. Therefore, such individuals must adhere to the standard GST regulations applicable to their status and cannot opt for the simplified tax structure provided by the composition scheme.