Out of the following manufacturer/producer/service provider, who can not avail composition scheme ?

CS Executive · Tax Laws and Practice · PYQS · December 2019
Out of the following manufacturer/producer/service provider, who can not avail composition scheme ?
(A) Tax payer making interstate supplies
(B) Manufacturer
(C) Beauty Parlour
(D) Restaurant

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A), (C). Official source note: Option A and C both are the correct answer as Tax payer making interstate supplies can not avail composition scheme and for FY 18-19, service providers were not eligible for composition scheme.

Topics: GST

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