Who are Mandap Keepers?

Mandap Keepers
This scheme is applicable to a dealer liable to pay tax on sales effected by way of lease of
mandap or tarpaulins. Such dealer may pay in lieu of the amount of tax payable by him, a
sum equal to 1.5% of the turnover of sales effected by him.
Such composition scheme is applicable subject to the following conditions:
1. The claimant dealer does not claim any set-off in respect of purchases.
2. The dealer is not entitled to issue ‘tax invoice’ in respect of sale of goods.
3. The claimant dealer shall not be entitled to recover composition amount from any
customer separately.