GST Practitioner
55062 Points
Joined June 2017
dear rajendra
i think you have to read the notification 2/2019 ct , refers special composition scheme threshold limit of 50lac under sub-section (2a) of section 10, therein the brick seller is not being restricted & at the same time read the notification 4/2022 ct which debar the supplier enaged in supply bricks to opt composition scheme threshold limit of 1.5 crore under section 10(1).
so in short , the brick seller has been debar from composition scheme threshold limit of 1.5 core but not from under special composition scheme the threshold limit of 40 lac
so those whose turnover in preceding fy is upto 50lac can opt for special composition as mention above & need to pay tax on turnover @ 6% (3%+3%).