Read this Article- https://vjmglobal.com/gst/gst-notification/ As per recent amendment in GST Amendment act 2018, Composite dealer under section 10(1) can supplies services in addition to goods. Provided that value of services supplied doesn’t not exceed 10% of turnover in a state or INR 5,00,000, whichever is higher. However, there are many service providers who could not opt for the benefit of the Composition Scheme for Services Provider under section 10(1) since their turnover is more than 5 lakhs. Such supplier of services have to get them registration under GST once there aggregate turnover is more than 20 lakhs i.e. and The benefits under composition scheme extended to supplier of services as well in cases where there are supplier of services or goods or both, whose turnover limits is upto 50 lakh in preceding financial year, Central Board of Indirect Taxes and Customs (“CBIC”) issued Notification No. 2/2019-Central Tax (Rate) dated 7th March, 2019 to give effect to such recommendation. Read more on- https://vjmglobal.com/gst/gst-notification/
