Composition Scheme

As per Section 10(2)(d) Person is not eligible to take Composition scheme if he is engaged in making any supply of "GOODS" through an electronic commerce operator who is required to collect tax at source under section 52 (i.e TCS e commerce operators)

Here Person who supply Goods can't adopt composition scheme, but who supply service like restaurant service can adopt composition scheme...

But as per the Finance Act, 2020 the word "Services" has been inserted

If you are selling through an E-Commerce Operator then you cannot adopt composition scheme