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TMI BlogEligibility to apply for composition Scheme.X X X X Extracts X X X X X X X X Extracts X X X X ..... Eligibility to apply for composition Scheme. X X X X Extracts X X X X X X X X Extracts X X X X ..... ice cream is ineligible to opt for the Composition Scheme under GST in India. Here's why: Under Section 10(2)(b) of the CGST Act, a taxpayer cannot opt for the Composition Scheme if they are engaged in the manufacture of goods notified by the Government as ineligible. One such notified item is ice cream and other edible ice, whether or not containing cocoa. This was notified through: Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 14/2019 - Central Tax (Rate), dated 7th March 2019 It specifies that manufacturers or traders dealing in: * Ice cream and other edible ice, * Pan masala, * Tobacco and manufactured tobacco substitutes, are not eligible for the Composition Scheme. Key Points: * The restriction applies even to traders (not just manufacturers). * So, yes, a trader in ice cream cannot opt for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Composition Scheme under GST. *** Reply By Sadanand Bulbule: The Reply: I endorse the factual reply of Yagay & Sun. Apology for incorrect earlier post. Reply By Shilpi Jain: The Reply: A manufacturer of ice cream is not eligible for composition scheme. No such restriction for a trader. So can opt for composition scheme. Section 10(2A) a manufacturer of such goods or supplier of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch services as may be notified by the Government on the recommendations of the Council Notification 14/2019 - CT Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:- TABLE Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. Reply By Sadanand Bulbule: The Reply: Dear Yagay & Sun Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Plz re-validate my first reply and that of Madam Shilpi Jain as regards to the entitlement of composition benefit for TRADERS in ice-cream in view of the specific disentitlement for manufacturers of ice-cream in terms of Notification No. 14/2019-CTR to clear the decks. Reply By KASTURI SETHI: The Reply: Dear Sir, &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; The word, 'trader' does not exist in the list of ineligible items for composition scheme. Will you please clear the air ?
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