9911796707
| TMI Short Notes |
Can an exporter of goods opt to pay tax under composition scheme under GST? |
Section 10 - Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 No. Supplies made Outside India (Export) will be treated as inter-State supply. A person paying tax under composition scheme cannot make inter-State outward supply of goods.
Dated: 23-7-2017
|
