composition scheme

Tax @ 1% payable on taxable goods only

if a person supply both exempted as well as non exempted good in such case Registered person requires to pay tax on both type of goods supply @ 1%

Sir I'm in a different opinion...

As per SECTION 10(2) clause (b) of the CGST Act 2017, a person cannot opt to pay tax under Composition Scheme if he supplying goods which are not leviable to Tax under GST (non taxable goods).

Therefore, you can't opt for Composition Scheme as per the provision of SECTION 10.

sir some expert say exempted supply in composite sale r tax-free. Composite Dealers should pay 1% in their Taxable sale....

Non taxable supply means for sec 10 Alcoholic liquor for human consumption & Five petroleum products

Yes, wef 01-01-2018, no need to pay gst on exempted supplies for composition dealers.

good clarification and information