Can an Importer of goods or services opt to pay tax under composition scheme under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Yes, there is no restriction of person availing the Composition scheme to import the goods or services.
Obviously, at the time of Import, he has to pay IGST for which may not be eligible for input tax credit, b
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