Stitching of Cloths as per order of Customer comes under purview of Job Work. It is a provision of service. Composition scheme can be opted by only following persons:
- A Manufacturer of Goods
- A Trader of Goods
- A Restaurant Service Provider (except where Alcohol is also served)
So, a tailor shop can not opt for Composition Scheme. He is providing services which are not eligible to opt Composition Scheme.
To know more about Composition Scheme, please refer detailed article: