Whether a person who is opting for Composition u\/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
Section 10 – Composition levy.
\nTHE CENTRAL GOODS AND SERVICES TAX ACT, 2017
\nYes, as per the provisions of section 10, tax at specified rate is payable on “the turnover in State or turnover in Union territory”
\nAs per the Section 2(11), the meaning of \u201cturnover in State\u201d or \u201cturnover in Union territory\u201d is as follows:
\n “(112) \u201cturnover in State\u201d or \u201cturnover in Union territory\u201d means the aggregate value of all taxable supplies (excluding the value of inward supplies on whic<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le to opt under sub-section (1), if = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Whether a person who is opting for Composition u\/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017GSTAct-RulesDated:- 23-7-2017Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Yes, as per the provisions … Continue reading “Whether a person who is opting for Composition u\/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?”<\/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-6383","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6383","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=6383"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6383\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(a) ….
\n(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;"
\nDoes the expression "which are not leviable to tax under this Act" cover exempted goods or not? The definition of "exempt supply" in Section 2(47) of the CGST Act is as under:
\n"(47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;"
\nA combined reading of the above provisions suggests that a person who is making supplies of exempted goods as well as taxable goods is <\/p>\n
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