COMPOSITION levy SCHEME for service provider

Can a pest control service provider can opt for composition levy scheme
Replies (3)
Quick Summary
Pest control service providers can indeed opt for the composition levy scheme, provided they meet specific conditions. These include having a previous financial year turnover below Rs. 50 lakh, not supplying non-taxable goods or engaging in inter-state supplies. If they choose this scheme, they must issue a bill of supply stating 'composition taxable person', cannot charge tax, and cannot claim input tax credit, though they must pay normal tax for reverse charge supplies.

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.
A registered taxable person can issue tax invoice irrespective of the nature of assesse.
Yes he can

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
29 July 2026
ACCOUNTANT

ONESTEP GST SOLUTION

New Delhi

B.Com

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Follow