1936 Points
Posted on 15 January 2018
No, a supplier of services is not eligible to opt for composition scheme. However, a
supplier supplying composite supply involving supply of service or goods being food or
any other article for human consumption or any drink (other than alcoholic liquor for
human consumption) is eligible to opt for payment of taxes under composition scheme.
It may be noted that GST Council in its 23rd Meeting held at Guwahati on 10.11.2017
recommended certain changes in Composition Scheme. In this regard, CBEC Press
Release dated 10.11.2017 was issued, which inter alia provides that Supply of services
by Composition taxpayer up to Rs 5 lakh per annum will be allowed. However, No
notification has come in this regard.