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<h1>Importers Can Opt for Composition Scheme Under Central GST Act 2017; Must Pay IGST Without Input Tax Credit.</h1> Under the Central Goods and Services Tax Act, 2017, an importer of goods or services can opt for the composition scheme, as there is no restriction on importers availing this scheme. However, they must pay Integrated Goods and Services Tax (IGST) upon import, without eligibility for input tax credit. While service providers are generally not eligible for the composition scheme, importing services for business or in-house use does not classify one as a service provider, allowing them to still benefit from the composition scheme.