Composite Tax Rule

Under composition you pay 4.12% and if divisisble you pay VAT on material and ST @ 10.3% on the services part.

Input credit ( as distinguished from input services credit) is only available when not under composition and no deduction for materials availed = paying ST on 100%.

Thanks Sir,

In case of EPC contract it is divided under

1. Drawings

2. Civil

3. Supplies

4. Erection

5. Commissioning

Is it possible to opt of Composite Rule under one head i.e Civil and remaining avail Service Tax directly.

Or we have to opt all for Composite Rule? Pls guide me.