GST Practitioner
55067 Points
Joined June 2017
yes in term of Notification 2/2019 CT (R) & sub clause 2A under section 10 of CGST Act . But subject to conditions that Aggregate Turnover in Preceding Year is less than 50lac , Cannot Supply Interstate,.
Hence as per above conditions I don't think that courier agency will supply only Intrastate. So kindly go for composition scheme only if you fulfills above conditions