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Composition Scheme

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K.R.S.Shashank

28 Points Posted on 07 September 2020

Whether they are permitted to make supplies through E-commerce Operator. Eg. Restaurant Services
If Permitted under which clause of Section 10
Source : https://www.gst.gov.in/newsandupdates/read/397

Replies (3)

Quick Summary

This discussion clarifies the eligibility of businesses, particularly restaurants, for the GST composition scheme when making supplies through e-commerce operators. While initially Section 10(2)(d) restricted 'goods' suppliers, amendments now prevent anyone supplying 'services' through an e-commerce operator (requiring TCS) from opting for the composition scheme.

Sagar Patel

Tax and Business Consultant

11616 Points Posted on 07 September 2020

As per Section 10(2)(d) Person is not eligible to take Composition scheme if he is engaged in making any supply of "GOODS" through an electronic commerce operator who is required to collect tax at source under section 52 (i.e TCS e commerce operators)

Here Person who supply Goods can't adopt composition scheme, but who supply service like restaurant service can adopt composition scheme...