Counsel

Only a registered person whose aggregate turnover in the preceding financial year has not exceed 1.5 crore rupees can opt to pay GST under the composition scheme, subject to the following conditions:

1. He is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II (Restaurant Services);
2. He is not engaged in making any supply of goods that are not leviable to tax under this Act (like petrol, diesel, alcohol liquor for human consumption, etc.)
3. He is not engaged in making any inter-State outward supplies of goods;
4. He is not engaged in making any supply of goods through an e-commerce operator who is required to collect tax at source;
5. He is not a manufacturer of such goods as may be notified by the Government.

However, it is important to note that manufacturers of ice cream, pan masala, tobacco and tobacco substitutes are not eligible for composition scheme.