Can commission agent and contractors opt for compostion scheme

You can opt for Alternate Composition Scheme for supply of Services under Commission Agent & Contractor.

In regard sub-section (2A) of Section 10 provide an alternative Composition scheme .
Eligibility for the Scheme :
1. whose aggregate turnover in the preceding FY did not exceed 50 lac
2. Cannot Supply Interstate
3 Cannot supply goods or services which are not leviable to tax
4. Cannot supply through E-commerce who required to collect TCS .

Note : Rate of Tax on turnover is 6%(3% CGST + 3% SGST)