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of <h1>CGST Composition Scheme Bars Inter-State Supplies; Taxpayers Can't Supply Goods to SEZs Under Composition Levy Rules.</h1> A person registered under the composition scheme of the Central Goods and Services Tax (CGST) Act, 2017, is restricted from making inter-State outward supplies of goods. Supplies from a domestic tariff area to a Special Economic Zone (SEZ) are classified as inter-State supplies. Therefore, a taxpayer under the composition scheme is not permitted to supply goods to an SEZ, as it would constitute an inter-State transaction, which is prohibited under the composition levy rules.
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