Who are the ineligible persons to opt alternative composition scheme in GST vide Notification No. 2/2019-CT, dated 7th Mar, 2019.

The following persons are ineligible persons to opt alternative composition scheme in GST vide Notification No.2/2019-Central Tax (Rate) dated 7th March, 2019. (i) Eligible to pay tax under composition scheme governed by section 10 of the Central Goods and Services Tax Act, 2017. (ii) Engaged in making any supply which is not leviable to GST. (iii) Engaged in making any inter-state outward supply. (iv) A Casual Taxable person or Non-Resident Taxable Person. (v) Engaged in making supply through e-commerce operator, who is liable to TDS under Section 52 (vi) Engaged in making supply of ice cream, other edible ice, pan masala or tobacco & manufactured tobacco substitute. W.e.f. 1-10-2019, suppliers of aerated water are also not eligible to pay concessional tax under notification No.2/2019-Central Tax (Rate) dated 7th March, 2019.