11 January 2019
I am looking for and trying to find and know about the eligibility of a supplier who supplies goods as well as some services (incidental to his business) to opt for composition scheme under gst especially w.r.t. the FY 2018-19.
Although when I came to read the recommendations of the 28th GST council meeting held on 21.07.18 one of the bullet points of which read as follows:
“Composition dealers to be permitted to supply services (other than restaurants) upto 10% of turnover value in the preceding year or INR 5 lakhs, whichever is higher;”
However going through the notifications issued for giving effect to above recommendations I don’t find any notifications which mentions such allowance for composition dealers.
So I am looking for if any notifications for above even exist so as to allow composition dealers to provide services along with goods.