Yes, pest control service provider can opt but there is some conditions 1. The supplier of service must have a turnover of less than Rs. 50 lakh in the previous financial year. 2. The supplier should not be supplying non-taxable goods. 3. The supplier should not be engaged in making inter-state supplies. 4. The supplier must issue a bill of supply instead of a tax invoice. 5. The supplier must mention the words ‘composition taxable person’ on the bill of supply. 6. The supplier cannot charge and collect tax from the customer. 7. The supplier cannot claim the input tax credit. 8. The supplier must pay normal tax for reverse charge supplies.
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