Preparation of Gutka at Pan Shop for sale not eligible for Composition Scheme

In re Gulab Singh Chauhan (GST AAR Madhya Pradesh) Applicant proposed to open a new business venture of PAN SHOP. The Business model of PAN SHOP would be selling Pan Masala, Tobacco Products, aerated Drinks etc. There will not be any kind of manufacturing of these products. It merely act as a trader. Whether the composition scheme is available to assesse if the turnover does not exceed Rs. 1,50,00,000 in the preceding financial year? It appears that the list of goods to be sold from the Pan shop include all kinds of goods that are normally bought from a Pan Shop. Accordingly, one of the goods ...