Email FAQs The emails were received by the GST Policy Wing from various sources and were scrutinized and developed into a short FAQ of 10 0 emails . It should be noted that the emails received or the replies quoted are only for educational and guidance purposes and do not hold any legal validity. S.No. Query Reply Composition 1 Whether a person can avail the composition scheme on Small Retail Trading of goods if he is holding both income s like Sale of business: