Applicability of composition scheme on works contract under GST

As per notification no. 02/2019-Central Tax (Rate) dated 7th March, 2019, a Service provider can apply for composition scheme (3% CGST + 3% SGST) 

subject to the below mentioned conditions—

Supplies are made by a registered person, -

(i) whose aggregate turnover in the preceding financial year was fifty lakh rupees or below;

(ii) who is not eligible to pay tax under sub-section (1) of section 10 of the said Act ;

(iii) who is not engaged in making any supply which is not leviable to tax under the said Act ;

(iv) who is not engaged in making any inter-State outward supply;

(v) who is neither a casual taxable person nor a non-resident taxable person.