Can a composition dealer sell goods not taxable under GST

248 views 2 replies
To be a composition dealer,, he/ she should not be engaged in the supply of goods not taxable in GST.

If there is a composition dealer having shop in 2 states register under same PAN.
so can't he sell in one state the goods not taxable in GST.
Replies (2)
Yes u can sell goods even it not taxable .
RESTRICTIONS & CONDITIONS OF COMPOSITION SCHEME DEALERS :

As per the Provision of Section 10(2) clause (b) of the CGST Act 2017, A person registered under Composition Scheme will not be allowed to sell any "Non-Taxable Supply of Goods" ( like Alcoholic liquor for Human Consumption, 5 Petroleum Products etc ).

However they are eligible to Supply Exempted Supply.

Note that Exempted Supply and Non-Taxable Supply are different.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register