Section 10 of the CGST Act, 2017 contains the provisions regarding composition levy. Section 10(2A) has enhanced the scope of composition levy primarily for small service providers. Find from the following, who cannot op

CS Executive · Tax Laws · PYQS · December 2021
Section 10 of the CGST Act, 2017 contains the provisions regarding composition levy. Section 10(2A) has enhanced the scope of composition levy primarily for small service providers. Find from the following, who cannot opt for composition levy despite enhancement of its scope: (i) Supplier of services as Salon Stylist (ii) Supplier of goods which are not leviable to tax (iii) Manufacturer of furniture (iv) Manufacturer of Ice-cream (v) Casual taxable person
(A) (i), (iii) and (v)
(B) (ii), (iv) and (v)
(C) (ii), (iii) and (iv)
(D) All of the above

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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