Advance receipt by composition taxpayer

Composition dealer can't collect tax from recipient.

No... No need to pay GST Tax for advance receipt against supply of goods.

As per Notification 40/2017 CT , DTD. 13/10/2017 no gst on adavance against Goods ,for Tax payer having Agrregate turnover less 1.5 crore , This facility was extended to all registered person without any threshold limit vide Notification 66/2017 CT dtd 15/11/2017
Hence No GST Applicable on advance receipt towards supply of Goods

I have read the Notification No.40/2017 Central Tax (Rate) dtd.23-10-17, which states about concessional Central tax of 0.05% in the exports sales which are sent directly to ICD etc.

Composite Dealer is Specific Excludes from N/F no. 66/2017

Dear Abhishek
I have mentioned the Notification 40/2017 CT & your mentioning Notification 40/2017 CT (Rate) .
Do refer CT not CT (rate).

Yes you are correct the composition dealer is liable to deposit GST on advance against supply of good and it's prescribed in both Notification 40,66/207 (Both are of CT)