GST - Supply of services upto Rs 5 lakh allowed under Composition Scheme- (Press Information Bureau) (21 Jan 2018)
MANU/PIBU/0102/2018
Indirect Taxation
APART from approving various legislative changes the GST Council at its 25th meeting has also approved the proposal to allow supply of services upto Rs 5 lakh per annum to the composition dealers. In other words, while computing the turnover of a Composition Dealer, even if one may be providing certain services along with the supply of goods, such supply of services upto Rs 5 lakh is to be treated as exempted. The Council has also approved the earlier decision to hike the threshold for such dealers to Rs two crore in the law but to notify only upto Rs 1.5 Crore after the necessary amendments are made in the CGST and SGST Acts. On the tax rate front, a uniform rate of 1% is to be levied under the Composition Scheme for manufacturers and traders. There is no change for Composition Scheme for restaurants.
Tags : GST SUPPLY SERVICES
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