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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:

  1. A Manufacturer of Goods
  2. A Trader of Goods
  3. 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:

Composition Scheme under GST – A detailed guide

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