Dear Experts,
A person is engaged in the business of repairing of computer printers. During the course of such service, the person has to sale certain components for eg toner powder, drum etc.
My question is that whether the person can take registration under section 10 of the CGST Act as a composite dealer and pay tax as per the said section?
As per my view, the person would not be eligible for availing the benefit of Section 10 (Composition Scheme) as the main activity of the business of the person is to provide repair and maintainance service and not sale of toner powder or drum etc.
Kindly suggest and put your views.
Thanks and Regards,
Dhrunil Bhatt
CAclubindia
