As per Sub Section 2A of Section 10 , the service provider can opt for composition scheme (Notification 2/2019 CT(r) . But the condition for the eligibility is : 1.Cannot supply Interstate. 2. Whose aggregate turnover preceding Fy is below 50 lac. 3. Cannot supply Non taxable goods/services.
Rate of Tax Is 6% (both act) on turnover.
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