composite scheme supply

Originally posted by : CA Akash Kumar
	if a composite dealer suppling both taxable and non taxable goods then whether gst charge on taxable supply or on all supply including non taxable supply.

Composition rate of tax is payable on the ‘turnover in a State’.

As per Section 2(112) of the CGST Act, 2017, “turnover in State or turnover in Union territory means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.”

Further, as per Section 2(47) of the CGST Act, 2017, “exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.”