Question ID :
41007
Composition Dealer
A composition dealer cannot supply exempt goods. But whether can he supply exempt services. I believe there is a recent notification to this effect. Please clarify
Posted by
T.R.S. PATHY SENTHIL
on
Mar 25, 2021
Filed Under
GST
He can supply exempt goods or services but not those which are not under the perview of GST like petrol, diesel, etc.
he is not engaged in making any supply of goods [or services] which are not leviable to tax under this Act;
'services' was added in explanation to section10(1) w.e.f. 1.1.21.
this is the link to the updated act up to 1.1.21
https://www.cbic.gov.in/resources//htdocs-cbec/gst/CGST-Act-Updated-01.01.2021.pdf
Posted by
CA. SHILPI KATARIYA on
Mar 27, 2021
Answer ID :
81045
no
Posted by
CA JEET REWRI on
Apr 13, 2021