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Regular to Composition of Dealer trading Tobacco and Gutkha

Registration 271 views 1 replies

An Individual is registered as regular person under gst since 2017, and He is engaged in trading of Tobacco and Gutkha Products and also deal in ready made snacks and Ayurveda products having turnover below 1.5 crore. He also purchases from other states [Under IGST]. He sells goods withing states only. Can He Opt for Composition dealer for F.Y.2020-21? if yes which could be the rate of GST?

Replies (1)
No
as per rule 5 of cgst rule 2017

the goods held in stock must not have purchased in the course of interstate trade


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