COMPOSITION ON WORKS CONTRACT

No. Composition is applicable on for goods (except notified goods) and not applicable on services (except reataurant services)

as of now composition threshold is 75 lakhs at 1 , 2 and 5 percent on trader manufacturer and others respeCtively

ok ok now i got it

as per sec. 10(2)a only persons supplying services as per Sch. 2 para 6 clause b of cgst act i.e food supply etc. restaurant except alholaic liquour hor human consumption can adopt composition other service providers cant' opt for it. and as per sch. 2 para 6 clause a works contracts u/s 2(119) are to be considered as supply of services

right

tganxx

good clarification and information