composition sceme

Pratik Khatuja (19 Points)

25 August 2019  
in composition sceme sec 10(2)(c) restrict only inter-state supply of goods as earlier supply of services other than restaurant business were restricted to otp for compo. sceme but now due to amendmend, services are also allowed subject to certain conditions, but they have not add the words " or services " in section 10(2)(c) so what should be interpreted?