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Section 10 - Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No.
A taxable person opting to pay tax under the composition scheme is out of the credit chain. He cannot issue a Tax Invoice. He cannot collect tax from the buyers of the goods.
Therefore, any registered person who is purchasing goods from a composition manufacturer / trader is not eligible to the Input Tax Credit (ITC) of tax paid on such goods.
Input Tax Credit denial: purchases from composition taxpayers are ineligible for ITC under the GST regime. A composition scheme taxpayer is excluded from the input tax credit chain, cannot issue a tax invoice or collect tax, and must state that no credit is available. Consequently, a registered person purchasing from a composition dealer cannot claim Input Tax Credit because the supplier does not charge GST in a manner that would enable the recipient to treat the payment as tax paid for ITC purposes.
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