Question 18 - Who are not eligible to opt for composition scheme? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 18. Who are not eligible to opt for composition scheme? Ans. Broadly, five categories of registered person are not eligible to opt for the composition scheme. These are: (i) supplier of services other than supplier of restaurant service; (ii) supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act. (iii) an inter-State supplier of goods; (iv) person supplying goods through an electronic commerce operator; (v) manufacturer of certain notified goods.