SIR MY CLIENT IS PREPARING THE SWEETS AND NAMKEENS AND SELLING IT OVER THE COUNTER UNDER SWEET SHOP SO CAN HE GET THE BENIFIT OF A MANUFACTURER UNDER COMPOSITION SCHEME BY PAYING 1% GST INSTEAD OF 5% GST

Reply— Yes, as your client is a manufaturer and selling the manufactured goods over the counter instead of having sitting facility as a restaurant, he can take benefit of composition scheme (1% GST on turnover) provided turnover is not more than Rs. 1.5 crore.