Conditions and restrictions for composition levy [ Section 10(2) Read with Rule 5 of CGST Rules ]

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..... s not engaged in making any supply of goods or services which are not leviable to tax under this Act; [ in other words does not involve in supply of exempt category goods or services ] (c) he is not engaged in making any inter-State outward supplies of goods or services; (d) he is not engaged in making any supply of services through an electronic commerce operator who is required to collect tax at .....

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..... f goods or services or both; (j) he shall mention the words composition taxable person, not eligible to collect tax on supplies at the top of the bill of supply issued by him; and (k) he shall mention the words composition taxable person on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. The registered .....

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..... or beverages in a cinema hall is taxable as restaurant service as long as: a) the food or beverages are supplied by way of or as part of a service, and b) supplied independent of the cinema exhibition service. where the sale of cinema ticket and supply of food and beverages are clubbed together, and such bundled supply satisfies the test of composite supply, the entire supply will attract GST at t .....

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