Composition Scheme

 Businesses dealing only in goods can only opt for composition scheme. Services providers have been kept outside the scope of this scheme. However, Resturant may also opt for composition scheme.

what is your nature of services?

If a registered person or entity is providing goods and service in the natrue of composite supply, then he can opt for composition,  in case of supplies referred in caluse (b) of paragraph 6 of Schedule II i,e Restaurant. Other wise he can't opt Composition scheme u/s 10 of CGST.

However according to me some more clarification on the same may be announced, otherwise it will be practical difficulty in almost every business, where Job work is major part in textile and Jwellery business, Rental Income with Normal Business transactions.