Composition scheme for paper manufacturing

:

it is requested kindly read the sections & rule then comment on my reply.

there are 2 type of compoistion taxpayer being prescribed in ACT

Section 10(1) of CGST ACT :  whose turnover is not exceeding 1.5 crore can opt this composition scheme. with effect from 01/02/2019 a person who opts to pay tax under clause (a) or (b) or (c) of sec-10(1) may supply service of value not exceeding 10 of turnover in state or 5 lac whichever is higher

And from 01/04/2019 sub-section (2A) was inserted under section 10 of cgst act : under this compoisiton scheme the taxpayer who is supplying goods or services or both can opt for the same and the threshold limit for the same is 50lac.

so for both the scheme the rate of tax is prescribed in rule 7 of cgst act