Composition scheme

Ice cream, pan masala and tobacco manufacturers cannot opt for the GST composition scheme under which businesses are allowed to pay at a lower tax rate if their turnover does not exceed Rs75 lakh.

hello everyone
My client is a dealer of footwear. earlier, he is not registered under vat. now he want to registered under gst under composition scheme. He purchase footwear outside state and sale it within state. His all stock as on 30th june, 2017 is purchased from outside state. Can he eligible for composition scheme?

There is no restrictions for purchase in composition scheme. Composite dealer can purchase from other states, but sell to other states is not allowed.

what about the stock...is he need to pay any tax on such stock at the time of supply?

Yes he has to pay the tax