Goods and Services Tax – Started By: – Siddharaj Deora – Dated:- 2-5-2017 Last Replied Date:- 27-7-2017 – Are works contract covered under composition scheme? If not, whether any abatement is provided as in Service Tax? And what rate will apply for supply of goods and supply of services? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Section 10(2) of CGST Act provides that the registered person shall be eligible to opt under composition scheme, if- (a) he is not engaged in the supply of services other than supplies referred to in clause (b) of para 6 of Schedule II; (b) he is not engaged in making any supply of goods which are not leviable to tax under this Act; (c) he is not engaged in making any inter-State outward supplies of goods; (d
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