If a restaurant/caterer is operating intra state as well as inter state, is he eligible for composition scheme(sec 10 of CGST ACT)
If yes,
In this case the intrastate supplies will be chargeable to tax under composition scheme and interstate supplies at normal rates as IGST has not borrowed provisions of section 10.
However this provision creates confusion
when anyone opts for composition all taxes are payable on all supplies @ composition rate except 9(3) and 9(4)