Composition scheme

No, you cannot get registration on composition scheme. Becoz in condition of compostion scheme it specificaly mention that dealer cannot supply gst exempted goods if he want composition scheme.

Yes i also agree with Mr.suraj zanwar

Yes Sir you can opt for Composition Scheme.

As per the Provision of Section 10(2) clause (b) of the CGST Act 2017, A person will not be eligible to opt for Composition Scheme if he is engaged in making any supply of goods which are not "leviable to tax" under this Act ( i.e. "Non-Taxable Supply" like Alcoholic liquor for Human Consumption, Petroleum Crude, High Speed Diesel, Motor Spirit, ATF and Natural Gas ).

Exempt Supply and Non-Taxable Supply are different.

Restriction is with regard to Non Taxable Supply only. Composition Scheme Dealers can supply Exempted Goods. No restrictions with regard to Exempt Supply.

Sir kindly Note that if your client is engaged in "EXCLUSIVE SUPPLY OF EXEMPT GOODS" , then he is not required to take Registration under GST as per Section 23 of the CGST Act 2017.

Regards
Shivam RC.

Some one say eligible and other says in eligible, exactly which one correct sir,

I have given my personal view Sir and also quoted the appropriate Sections of the CGST Act 2017 in my reply Sir.

According to me you are Eligible Sir.

Ok thanks sir

Shivam sir is always right

Thank You Saurabh...

Thanks to you sirji.. aapke ans. se hum kafi sikhte hai... toh aap ese query solve krte rahe or hum bhi sikhte rhe

Composition scheme was introduced to ease the burden on small scale assessee, which reduces filing process and accounting. Although ITC is not eligible, concessional rates are provided. This would benefit those with less turnover and less manpower. 

Where question is about exempt goods, as there is no tax there would not be any ITC eligibility too. Therefore registration has been eased for such persons. 

What Shivam has replied is right, but wanted to inform about the use and benefit of composition scheme.