Question ID :
36894
GST COMPOSITION SCHEME
X A RETAIL TRADERS HAVING GST COMPOSITIN NO, DEALS IN TAXABLE GOODS AS WELL AS FOOD GRAIN COMMODITY. RICE , PULSES, EDIBLE OIL ETC. MY QUERY IS WHETHER GST IN COMPOSITION SCHEME IS CHARGEABLE ON ENTIRE SALE OR ONLY ON TAXABLE COMMODITY BARRING FOOD GRAIN ITEMS.
Posted by
pradeep kumar agrawal
on
Dec 17, 2018
Filed Under
GST
For a Trader under Composition Scheme - Tax is to be paid only on the turnover of taxable supplies of goods, however, for a manufacturer under Composition Scheme - Tax is to be paid on total turnover in state i.e. including exempt supplies.
Refer :
Section 10 CGST Act
Section 2 (112) CGST Act
and Notifiaction No. 01/2018 Central Tax Dated 01/01/2018
Posted by
Ashish Kumar Goyal on
Dec 26, 2018