Question14:
1.can a composition
dealer make inter state sale to another composition dealer
2.Can a composition dealer make inter state purchase from composition dealer.
Answer
The
Composition Scheme is given in Section 10 of CGST Act and is subject to some
conditions.
Condition under subsection 2(c) is reproduced below:
(2) The registered
person shall be eligible to opt under sub-section (1), if
(c)
he is not engaged in making any inter-State outward supplies of goods
Since a composition dealer cannot sale goods out of state. So question of
purchasing goods from inter state composition dealer does not arise.
(Reply dt. 18/4/2018