GST
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Some persons are barred from composition. These include manufacturers of ice cream, pan masala, tobacco products and certain other notified goods, persons making inter-State outward supplies, casual taxable persons and non-resident taxable persons.
Sec 10(2), CGST Act 2017; Notification 8/2017-CT and its amendments
The bar is based on what you make or how you sell, not just turnover. Example: an ice cream maker with Rs 80 lakh turnover cannot opt, even though he is below Rs 1.5 crore. A trader selling ice cream bought from others is not a manufacturer and can opt. Aerated water manufacturers are also excluded under the notification.
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