According to the Provision of Section 10(2)(c) of the CGST Act 2017, Composition Scheme Dealers are not allowed to do INTER-STATE OUTWARD SUPPLY of Goods or Services.
sec 10(2)(c) restrict only inter-state supply of goods as earlier supply of services other than restaurant business were restricted to otp for compo. sceme but now due to amendmend, services are also allowed subject to certain conditions, but they have not add the words " or services " in section 10(2)(c) so what should be interpreted?
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