composition

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a person has a retail medical store and a pathology lab service on same PAN with total turnover less than 75 lakhs. Under GST, if a service is there on PAN, composition is not allowed. But this lab service is healthcare and exempt. Can composition be availed on this ground
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Originally posted by : Rajeev Tyagi
a person has a retail medical store and a pathology lab service on same PAN with total turnover less than 75 lakhs. Under GST, if a service is there on PAN, composition is not allowed. But this lab service is healthcare and exempt. Can composition be availed on this ground

No, he cant claim composition if he is rendering any service under his PAN. 

Proviso to section 10(2) of CGST Act is reproduced below:

Provided that where more than one registered persons are having the same Permanent
Account Number (issued under the Income-tax Act, 1961), the registered person shall not be
eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to
pay tax under that sub-section.

 

My suggestion: Use separate PAN cards

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