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Composition 1% sale and exempted supply

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Mahabir Prasad Agarwal

Mahabir Prasad Agarwal (Querist)
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27 January 2023 If a composition registered dealer in GST also supply exempted goods (in addition to taxable sale), is he liable to pay 1% GST on exempted sale also ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 January 2023 A trader of goods registered as a composition dealer in GST is not required to pay GST on sale of Exempted goods. Refer notification no. 01/2018 (central tax) dated 01.01.2018.

However in case of manufacturer of goods he needs to pay 1% tax on total turnover (taxable as well as on exempted)

If a composition dealer is engaged in supply of Exempted goods, while filing CMP-08, details is to be given in column 3 (1) Outward supplies (including exempt supplies).

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