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Section 10 - Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No. Supplies made Outside India (Export) will be treated as inter-State supply.
A person paying tax under composition scheme cannot make inter-State outward supply of goods.
Composition scheme eligibility: exporters cannot use composition tax where their supplies are treated as inter State, barring such option. Exports are treated as inter State supplies for GST purposes. The composition levy prohibits a taxpayer from making inter State outward supplies of goods while paying tax under the composition scheme. Therefore, an exporter whose transactions are classified as inter State supplies cannot opt to pay tax under the composition scheme in respect of those export supplies.
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