{"id":6378,"date":"2017-07-23T13:54:00","date_gmt":"2017-07-23T08:24:00","guid":{"rendered":""},"modified":"2017-07-23T13:54:00","modified_gmt":"2017-07-23T08:24:00","slug":"can-an-importer-of-goods-or-services-opt-to-pay-tax-under-composition-scheme-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6378","title":{"rendered":"Can an Importer of goods or services opt to pay tax under composition scheme under GST?"},"content":{"rendered":"<p>Can an Importer of goods or services opt to pay tax under composition scheme under GST?<br \/>Section 10 &#8211; Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017<br \/>GST<br \/>Act-Rules<br \/>Dated:- 23-7-2017<br \/>Section 10 &#8211; Composition levy.<br \/>\nTHE CENTRAL GOODS AND SERVICES TAX ACT, 2017<br \/>\nYes, there is no restriction of person availing the Composition scheme to import the goods or services.<br \/>\nObviously, at the time of Import, he has to pay IGST for which may not be eligible for input tax credit, b<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/tmi_notes?id=290\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Can an Importer of goods or services opt to pay tax under composition scheme under GST?Section 10 &#8211; Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017GSTAct-RulesDated:- 23-7-2017Section 10 &#8211; Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Yes, there is no restriction of person availing the Composition scheme to import the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6378\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Can an Importer of goods or services opt to pay tax under composition scheme under GST?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6378","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6378"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6378\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}