Taxable Persons Excluded from the Composition Scheme

Following taxable persons are not granted permission to opt for the scheme who:

*supply goods not leviable under the Act

*supply services

*make a supply of goods other than intra-state i.e. inter-state or import/ export

*make a supply of goods through Electronic Commerce Operator i.e. e-commerce and liable to collect taxes

*manufacture such goods as may be notified

Further, it is also if in case a taxable person has different business segments having same PAN as held by the taxable person, they must register all such businesses under the scheme.

If an individual operates different businesses such as textiles, electronics and accessories, as well as a grocery store, then they must register all the above segments collectively under the Composition Scheme, or simply opt not for the scheme.