Exempted goods in composition levy

21 July 2019
Sec 10 2 of Composition levy states one of the condition that "he shall not be engeged in supply of goods which are not leviable to tax" then does it means that composite dealer cannot supply exempted goods?
But in CA final RTP in many questions where supplier is supplying exempted goods is covered under turnover for the purpose of determining gst, how it is possible? if he is supplying exempted goods then he should get opted out of scheme.
And if exempted Goods are not allowed to be a composite dealer, then in case of supplier why the words in 10(1)(c)" for application of rate of tax "Turnover of -->taxable goods and services in state or ut is used"?

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