alleryStart learning →A person making inter-State outward supplies of goods can:
ANot opt for composition
BOpt for composition freely
COpt only for services
DOpt with prior approval
Answer & Solution
Correct answer: A. Not opt for composition
Section 10(2)(c) makes a person engaged in inter-State outward supplies of goods ineligible for composition.
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Related questions
For related-person tests, the term person also includes:Persons who are legally recognised partners in business are:Notified service of Rs 1,00,000 under reverse charge at 18%. Recipient pays?Intra-State sale of Rs 2,00,000 at 18% GST. CGST payable?Rs 50,000 sale; pre-agreed invoice-linked Rs 5,000 later discount, ITC reversed. Value?Rs 50,000 sale; Rs 5,000 later discount never agreed earlier. Value?Price Rs 20,000 plus Rs 1,000 State-law cess billed separately. GST at 18%?Price Rs 30,000; buyer paid supplier's Rs 2,000 insurance, not in price. Value?