The following categories of registered persons are not being eligible for the Composition Scheme under the CGST Act, 2017: (i) Supplier of the Restaurant Services (ii) Manufacturer of notified goods (iii) Non-resident ta

CS Executive · Tax Laws and Practice · PYQS · June 2018
The following categories of registered persons are not being eligible for the Composition Scheme under the CGST Act, 2017: (i) Supplier of the Restaurant Services (ii) Manufacturer of notified goods (iii) Non-resident taxable persons (iv) Casual taxable person
(A) (iii) and (iv)
(B) (ii), (iii) and (iv)
(C) (ii) and (iv)
(D) (i), (iii) and (iv)

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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