Chartered Accountant
2414 Points
Joined November 2016
As correctly pointed out by Shivam RC, your friend cannot opt for composition scheme since he/she engaged in providing beauty service.
It is proposed to add a new proviso for the 'manufaturer' or 'trader' who are supplying services as well, to give them the benfit to avail the composition scheme if the value of the supply of service does not exceed 10% of the turnover or 5lakhs whichever is higher.
Please note that the above benefit is only for manufacturer or trader and not to service providers. Since your friend is engaged in providing service only, he/she cannot opt for composition scheme.