GST – Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?
Rule – 005 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 19-7-2017
Section – 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Rule – 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
As per Section 10 of the CGST / SGST act
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