Composition Dealer

This query is : Resolved 

25 March 2021 A composition dealer cannot supply exempt goods. But whether can he supply exempt services. I believe there is a recent notification to this effect. Please clarify

25 March 2021 No restriction for a composition dealer to supply Exempted goods.

25 March 2021 You mean services sir ?

25 March 2021 Supply of exempt goods allowed.

26 March 2021 in view of section 10, a composition dealer cannot supply exempt goods only though he can supply exempt goods with taxable goods. It means that if he supplies exempted goods exclusively he is not eligible to opt for composition scheme in view of section 10.


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