SEO Sai Gr. Hosp.
208439 Points
Joined July 2016
Both have its own pros & cons....... thus depends upon nature of business & turnover.
Generally small retailers who do not charge any additional tax over & above their supply, or having MRP products, or having small turnover etc. would be benefited by composition, with lesser compliance.
In case of B2B for buyers the composition tax charged will a cost and they will avoid any such supplies and you may lose business.