Rule 3 – Final Rules (Draft) – Composition Rules – GST – Composition Rules – Final Draft Rules 18-5-2017 – Rule 3 – 3. Conditions and restrictions for composition levy (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions: (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 1; (c) the goods held in stock by him have not been purchased from
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