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Section 10 - Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Yes, there is no restriction of person availing the Composition scheme to import the goods or services.
Obviously, at the time of Import, he has to pay IGST for which may not be eligible for input tax credit, but he can still avail the benefit of composition scheme.
Composition scheme: importers may remain in composition though IGST on imports may not yield input tax credit, service providers excluded. Importers can opt for the composition scheme where otherwise eligible; there is no categorical bar on importers availing composition levy. IGST is payable on import and such tax may not yield input tax credit for a composition taxpayer. Pure service providers remain ineligible for composition, and importing services for business or captive consumption does not automatically make a person a service provider or disqualify composition eligibility.
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