Composition scheme

Dear experts

Trader can't opt for composition scheme if he is enaged in supply of goods that are not leviable to tax under this act. Whether the term "not leviable" also includs exempt supply of goods. For example if a trader supplies among other taxable supplies, vegetables (Not branded/labelled) which is a exempt supply of goods can he opt for composition scheme??

Please clarify

Replies (4)
u can opt 4 composition if u involved in supplying non taxable as section 10 prohibita to involve in non taxable supply only & not exempt supply
You can opt composition scheme.
As per section 10 CGST Act
he is not engaged in making any supply of goods which are not leviable to tax under this Act; Means Non GST Item like diesel, Liquor Etc.
So he can make supply of exempted & nil rated goods

Thankuu all really appreciate..

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