eligibility for composition scheme

Following taxable persons are not granted permission to opt for the scheme who: Supplies goods not leviable under the Act Supplies services Makes a supply of goods other than intra state i.e. interstate or import/ export Makes a supply of goods through Electronic Commerce Operator i.e. Ecommerce and liable to collect taxes Manufactures such goods as may be notified So if you want to avail composition scheme the you cannot supply to other state but you can purchase so you can avail composition scheme

upasanaji,
i think there is another restriction that the goods lying in stock should not be procured from others state.
please let me give your feedback.