GST on top up recharge composite applicable

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dear sir

my client is doing business of top up recharge of dish tv and tata sky vouchers. as recharge of such dish tv and tata sky show as service voucher like sac code 9984 dth broadcasting service, whether my client apply for composite scheme under gst as he has turn over around 30lakh. consequency if any kindly let me know

thanks in advance
Replies (12)

yes he can opt for composition 

No , you can not  opt  composition scheme  for any service except  Restaurant  related service  

sir this is sale of top up in had doubt whether it consider as sale of goods or sale of servicr

Recharge  of  Tata sky & Dish TV  is  service  and compostion scheme is not  applicable to services as mentioned above . please confirm with others also .

Yes you cannot opt for composition since its a sale of service under GST. Only Restaurant service is allowed for composition under Services.

thanks for all of yours prompt reply
You can opt for composition scheme
NOT POSSIBLE
Sorry.
You can't opt for composition scheme.
Whether he has inter state service or intra state service, because as per section 10(2) of CGST Act, 2017, this scheme is not applicable for inter state service

The following people cannot opt for the scheme:

  • Taxpayer supplying exempt supplies.
  • Supplier of services other than restaurant related services
  • Manufacturer of ice cream, pan masala, or tobacco
  • Casual taxable person or a non-resident taxable person
  • Businesses which supply goods through an e-commerce operator
I am running a printing press. I have done my GST registration as a composite scheme, Now it has been automatically converted as a regular tax payer because we failed to do CMP 02. Now can anyone help us to go back again for composite tax payer ? 


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