{"id":3931,"date":"2020-03-13T06:56:35","date_gmt":"2020-03-13T06:56:35","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3931"},"modified":"2020-03-13T06:56:35","modified_gmt":"2020-03-13T06:56:35","slug":"composition-levy","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/composition-levy\/","title":{"rendered":"COMPOSITION LEVY"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/composition-levy\/#COMPOSITION_LEVY\" title=\"COMPOSITION LEVY\">COMPOSITION LEVY<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/composition-levy\/#THRESHOLD_LIMIT_FOR_COMPOSITION_LEVY\" title=\"THRESHOLD\nLIMIT&nbsp; FOR COMPOSITION LEVY\">THRESHOLD\nLIMIT&nbsp; FOR COMPOSITION LEVY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/composition-levy\/#PERSONS_NOT_ENTITLED_TO_AVAIL_COMPOSITION_SCHEME\" title=\"PERSONS NOT ENTITLED TO AVAIL COMPOSITION SCHEME\">PERSONS NOT ENTITLED TO AVAIL COMPOSITION SCHEME<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/composition-levy\/#CONDITIONS_RESTRICTIONS_FOR_GST_COMPOSITION_LEVY\" title=\"CONDITIONS &amp; RESTRICTIONS FOR GST COMPOSITION LEVY\">CONDITIONS &amp; RESTRICTIONS FOR GST COMPOSITION LEVY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/composition-levy\/#RATE_OF_COMPOSITION_LEVY_IN_GST\" title=\"RATE OF\nCOMPOSITION LEVY IN GST\">RATE OF\nCOMPOSITION LEVY IN GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/commerceiets.com\/composition-levy\/#GST_COMPOSITION_RETURNS\" title=\"GST\nCOMPOSITION&nbsp;RETURNS\">GST\nCOMPOSITION&nbsp;RETURNS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/commerceiets.com\/composition-levy\/#OTHER_PROVISIONS\" title=\"OTHER\nPROVISIONS\">OTHER\nPROVISIONS<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"COMPOSITION_LEVY\"><\/span><strong>COMPOSITION LEVY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Composition levy scheme under the law is for small businesses. This is to bring relief to small businesses so that they need not be burdened with the compliance provisions under the law. Thus, an option has been provided where they can opt to pay a fixed percentage of turnover as fees in lieu of tax and be relieved from the detailed compliance of the provisions of law. Composition levy would be generally opted by persons who are&nbsp;supplying goods &amp; services or both&nbsp;to the end consumer.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"THRESHOLD_LIMIT_FOR_COMPOSITION_LEVY\"><\/span><strong>THRESHOLD\nLIMIT&nbsp; FOR COMPOSITION LEVY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Arunachal\n     Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura,\n     and Himachal Pradesh \u2013 Aggregate turnover of the person having same PAN of\n     above Rs 10 lakhs during the previous financial year but does not exceed\n     Rs &nbsp;75 lakhs.<\/li><li><strong>Rest\n     of India<\/strong>&nbsp;\u2013\n     Aggregate turnover of the person having same PAN of above Rs 20 lakhs\n     during the previous financial year but does not exceed Rs 1 crore.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"PERSONS_NOT_ENTITLED_TO_AVAIL_COMPOSITION_SCHEME\"><\/span><strong>PERSONS NOT ENTITLED TO AVAIL COMPOSITION SCHEME<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>(a) A taxable person is engaged\nin the supply of services. (other than restaurant and outdoor catering services)<\/p>\n\n\n\n<p>However , A person eligible for\ncomposition scheme also supplying exempt services including services by way of\nextending deposits, loans or advances in so far as the consideration is\nrepresented by way of interest or discount, would not become ineligible for the\ncomposition scheme.<\/p>\n\n\n\n<p>As per the&nbsp;<strong>CGST (Amendment) Act, 2018<\/strong>, a composition dealer can also supply services to an extent of 10% of turnover, or `5 Lakhs, whichever is higher. This amendment is applicable from the 1st of Feb, 2019.<\/p>\n\n\n\n<p>(b) A taxable person is engaged\nin making any supply of goods which are not leviable to tax under this act. <\/p>\n\n\n\n<p>This\ncondition means that if a registered person is engaged in supply of something\nnot leviable to tax under CGST Act, he shall not be eligible for this scheme.\n\u201cNot leviable to tax\u201d under this Act does not mean mere exempted goods. It\nrefers to goods which cannot be taxed under this Act. Thus, a person who is\nengaged in supply of alcoholic liquor for human consumption or a restaurant serving\nalcoholic liquor cannot opt for this scheme.<\/p>\n\n\n\n<p>(c) A taxable person is engaged in making any interstate outward supplies of goods ( one state to another state )<\/p>\n\n\n\n<p>(d) A taxable person is not\nengaged in making any supply of goods through an electronic commerce operator\nwho is required to collect tax at source under Section 52 of the Act.<\/p>\n\n\n\n<p>(e) A taxable person is not a\nmanufacturer of such goods as may be noti\ufb01ed by the Government on the\nrecommendation of the GST council.<\/p>\n\n\n\n<p>(f) Where more than one\nregistered person is having the same&nbsp;<strong>Permanent Account Number<\/strong>issued\nunder the Income-tax Act, 1961, the registered person shall not be eligible to\nopt for the composition scheme unless all such registered persons are eligible\nunder composition scheme and opt to pay tax under the scheme.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"CONDITIONS_RESTRICTIONS_FOR_GST_COMPOSITION_LEVY\"><\/span><strong>CONDITIONS &amp; RESTRICTIONS FOR GST COMPOSITION LEVY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>As\nper Rule 5 of Chapter II of the CGST<\/strong><\/p>\n\n\n\n<p>The person exercising the option\nto pay tax under section 10 shall comply with the following conditions,\nnamely:-<\/p>\n\n\n\n<p>(a) He is neither a casual\ntaxable person nor a non-resident taxable person;<\/p>\n\n\n\n<p>(b) The goods held in stock by\nhim on the appointed day have not been purchased in the course of inter-State\ntrade or commerce or imported from a place outside India or received from his\nbranch situated outside the State or from his agent or principal outside the\nState, where the option is exercised by a dealer migrating to GST scheme\nstarting from appointed day;<\/p>\n\n\n\n<p>(c) The goods held in stock by\nhim have not been purchased from an unregistered supplier and where purchased,\nhe pays the tax under section 9 (4);<\/p>\n\n\n\n<p>(d) He shall pay tax under\nsub-section (3) or sub-section (4) of section 9 on inward supply of goods or\nservices or both;<\/p>\n\n\n\n<p>(e) He was not engaged in the\nmanufacture of goods as noti\ufb01ed under clause (e) of sub-section (1)of section\n10, during the preceding \ufb01nancial year;<\/p>\n\n\n\n<p>(f) He shall mention the words\n\u201ccomposition taxable person, not eligible to collect tax on supplies\u201d at the\ntop of the bill of supply issued by him; and<\/p>\n\n\n\n<p>(g) He shall mention the words\n\u201ccomposition taxable person\u201d on every notice or signboard displayed at a prominent\nplace at his principal place of business.<\/p>\n\n\n\n<p>A\ncasual taxable person, or a non-resident taxable person is not eligible for\ncomposition scheme.<\/p>\n\n\n\n<p>Composition scheme can be opted\non the condition that goods held in stock by the person opting for the scheme\non the appointed day has not been purchased in course of inter-state trade, or\nimported from outside India. Further goods held in stock has not been purchased\nfrom unregistered dealer.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"RATE_OF_COMPOSITION_LEVY_IN_GST\"><\/span><strong>RATE OF\nCOMPOSITION LEVY IN GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The\nrate of Composition Levy in lieu of tax would be prescribed but it would not be\nexceed:<\/p>\n\n\n\n<p>a) 1%\nof the turnover in State or turnover in Union Territory in case of a\nmanufacturer.<\/p>\n\n\n\n<p>b)\n&nbsp;2.5% of the turnover in State or turnover in Union Territory in case of\npersons engaged in making supplies. This entry covers the registered persons\nmaking supply of food or any other article for human consumption or any drink\n(other than alcoholic liquor for human consumption. For e.g. Restaurants or\nHotels.<\/p>\n\n\n\n<p>c)\n&nbsp;0.5% of the turnover in State or turnover in Union Territory in case of\nother suppliers.<\/p>\n\n\n\n<p>However,\nthe above rates are only in respect of&nbsp;CGST Act, Equivalent Rates would be\nprescribed under SGST\/UTGST Act. Thus&nbsp;effective rates would be 2% for\nmanufacturers, 5% for persons making supply of food etc. and 1% in case if\nother suppliers.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>Sr No.<\/strong>\n  <\/td><td>\n  <strong>Category of Registered Person<\/strong>\n  <\/td><td>\n  <strong>Rate of CGST<\/strong>\n  <\/td><td>\n  <strong>Rate of SGST<\/strong>\n  <\/td><td>\n  <strong>Total<\/strong>\n  <\/td><\/tr><tr><td>\n  (a)\n  <\/td><td>\n  Manufacturers other\n  than manufacturers of such goods as may be noti\ufb01ed by the Government.\n  <\/td><td>\n  0.5%\n  <\/td><td>\n  0.5%\n  <\/td><td>\n  1.0%\n  <\/td><\/tr><tr><td>\n  (b)\n  <\/td><td>\n  Restaurant services\n  and Outdoor catering services (not serving alcohol)\n  <\/td><td>\n  2.5%\n  <\/td><td>\n  2.5%\n  <\/td><td>\n  5.0%\n  <\/td><\/tr><tr><td>\n  (c )\n  <\/td><td>\n  Any other supplier\n  eligible for composition levy (section 10)\n  <\/td><td>\n  0.5%\n  <\/td><td>\n  0.5%\n  <\/td><td>\n  1.0%\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_COMPOSITION_RETURNS\"><\/span><strong>GST\nCOMPOSITION&nbsp;RETURNS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>Sr No.<\/strong>\n  <\/td><td>\n  <strong>Returns to be \ufb01led<\/strong>\n  <\/td><td>\n  <strong>Due Date for \ufb01ling of Return<\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>(a)<\/strong>\n  <\/td><td>\n  GSTR \u2013 4 (Quarterly return)\n  <\/td><td>\n  18th of the month after the end of the\n  <\/td><\/tr><tr><td>\n  <strong>(b)<\/strong>\n  <\/td><td>\n  GSTR \u2013 9A (Annual return)\n  <\/td><td>\n  31st December of next \ufb01nancial\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"OTHER_PROVISIONS\"><\/span><strong>OTHER\nPROVISIONS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>No Input Tax Credit (ITC) will be made available to composition levy of tax. Composition dealers cannot make interstate sales.<\/li><li>Composition dealers are not required to maintain detailed records. Composition dealers cannot issue Tax Invoice.<\/li><li>Composition dealers cannot charge tax from their customers. It should be pay tax out of their own pocket.<\/li><li>Composition dealers must issue Bill of Supply instead of Tax Invoice and should mention \u201ccomposition taxable person\u201d not eligible to collect tax on supplies on their top of Bill of supply.<\/li><\/ul>\n\n\n\n<p><strong>QUESTION COVERED<\/strong><\/p>\n\n\n\n<p>Write a detailed note on the liability of payment of GST in case of Composition scheme of goods and services tax? <\/p>\n\n\n\n<p><strong>JOIN THE CHANNEL ON TELEGRAM<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/t.me\/commerceiets\" target=\"_blank\">https:\/\/t.me\/commerceiets<\/a><\/p>\n\n\n\n<p><strong>CONNECT ON LINKEDIN<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>COMPOSITION LEVY Composition levy scheme under the law is for small businesses. This is to bring relief to small businesses so that they need not be burdened with the compliance provisions under the law. Thus, an option has been provided where they can opt to pay a fixed percentage of turnover as fees in lieu&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/composition-levy\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;COMPOSITION LEVY&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3932,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[229],"tags":[],"class_list":["post-3931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3931"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3931"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3931\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3932"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}