Dated:- 19-7-2017 – Section – 10 – Composition levy. Schedule 2: – ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule – 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 No, in General All the service provider are not eligible to avail the benefit of composition scheme. Exception: As per the provisions of Section 10(1)(b), only the specified service provider i.e. Restaurant Service pro
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