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Composition-scheme persons cannot make:
AIntra-State outward supplies
BInter-State outward supplies
CSupplies through e-commerce
DBoth (b) and (c)
Answer & Solution
Correct answer: D. Both (b) and (c)
1. Sec 10(2)(c) bars a composition taxpayer from making any inter-State outward supplies.
2. Sec 10(2)(d) bars supply of goods through an e-commerce operator who is required to collect TCS under Sec 52.
3. Both restrictions apply, so option D is correct.
_Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 10(2)_
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