M/s Gulab Singh Chauhan

1.Whether the applicant is eligible to be in the composition scheme as their turnover is much less than 1.5 crores?
2.Which HSN codes that needs to be obtained at the time of obtaining registration as any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10, if the person engaged Pan Masala and Tobacco products Trading under the composition scheme?
3.What will be applicable tax rate on the supply of such Pan Masala or Tobacco products as any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 in the Composition scheme?
4.Whether Tax rate prescribed under Notification No. 50/2020 is applicable on any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 is applicable on the above-mentioned class of assessee who are engaged in Trading of Pan Masala or Tobacco Products?

States/UT
Order No. & Date
MP/AAR/15/2021 Dated 06.10.2021
Order date
06-10-21
Category
97(2) (a), (b),(c),(e) & (g)
Year