Section 10(2) of the CGST Act, 2017 lays down various conditions and restrictions relating to eligibility for composition levy. Find from the following in this context, which of the statement is not correct :

CS Executive · Tax Laws and Practice · PYQS · December 2020
Section 10(2) of the CGST Act, 2017 lays down various conditions and restrictions relating to eligibility for composition levy. Find from the following in this context, which of the statement is not correct :
(A) The scheme is not available for service sector, except restaurants
(B) Tax payer who is not a manufacturer of such goods as may be notified by the government on the recommendation of the council is also not eligible for composition scheme
(C) Tax payer making supplies through e-commerce operators who are required to collect tax at source shall also be eligible for composition scheme.
(D) Tax payers making interstate supplies are eligible for composition scheme which implies that there is no bar on interstate inward supplies

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Composition Levy

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