Composition Scheme

This discussion clarifies the eligibility for the GST Composition Scheme, particularly for businesses with mixed services including exempted ones. It highlights that if you're providing services not leviable to tax, you generally cannot opt for the composition scheme under Section 10(2A). The rules, specifically referencing notification 2/2019-CT(R) condition 6, indicate that exempted services may also affect your ability to use this scheme.