Under GST, the 'Composition Scheme' is not available to a person who:
A. Is engaged in the manufacture of ice cream and pan masala
B. Makes inter-state supplies
C. Is engaged in the supply of services
D. All of the above
Answer: Option D
Solution (By JKSSB Mock Tests)
The Composition Scheme is barred for suppliers of services (except restaurants), those making inter-state supplies, casual/non-resident taxable persons, and manufacturers of specified goods like ice cream, pan masala, and tobacco. Therefore, all options apply.
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