Composition scheme For Goods & services

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..... an aggregate turnover in the preceding financial year up to 1.5 crore (Rs. 75 lakh for special category States except Himachal Pradesh, Assam, J & K) are eligible to pay tax at these rates in the current financial year upto an aggregate turnover of 1.5 crore (Rs.75 lakh for special category States except, Assam, J & K and Himachal Pradesh). * A mixed supplier who is primarily engaged in supplyi .....

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..... fit of composition scheme to persons engaged in supply of services other than restaurant service whose aggregate turnover in the preceding financial year is up to ₹ 50 lakh, a scheme to pay tax @ 6% (CGST + SGST/UTGST) of the turnover was introduced subsequently. The provisions of this scheme are contained in of section 10(2A).
Manuals, Ready reckoner, Law and practice, Reference Guide, Q .....

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