Question

I have Manufacturer of Khaman Dhokla, Samosha & In my shop there is no table & chair only trading sale (Not for Restaurant & Hotel type). So I eligible for Composition Scheme under GST ?

Answer

As per section 10(2) of CGST Act the registered person shall be eligible to opt for composition scheme under sub-section (1), if''
(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II

However paragraph 6 of Schedule II applies only on composite supplies. But your case is not related to composite supply as there is no element of service involved, it will be considered as pure supply of goods.

Hence you are eligible for composition scheme as you are supplying only goods (Khaman Dhokla, Samosha) and not providing any service. (Reply dt. 07/07/2018)