Composition scheme

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If any businessman who has very low sale example 20 lakh but he has agriculture land and selling his agriculture crops then can he go for composition scheme for his business or not
Replies (3)
Yes he can
Aggregate turnover” means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on an all-India basis but excludes Central tax, State tax, Union territory tax, Integrated tax and cess
Yes you can obtain Registration under Composition scheme because agriculture goods are Exempted (Nil Rated) under GST (Refer Notification 12/2017 CT r).

note : The Composition dealer is not allowed supply Non GST Goods


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