Inclusions in the value of outward supplies under composition scheme

yes supply of exempt goods & service shall be included only for registration under composition scheme

Thanks, Mr. Bibek Jaiswal. But, as per an order of the government, exempt supply must not be included in the turnover for eligibility under composition scheme.

This is the order :

"The Central Government, on recommendations of the Council,
for the removal of difficulties -
(i) has clarified that if a person supplies goods and/or services referred to in clause (b)
of paragraph 6 of Schedule II of the said Act (restaurant service) and also supplies
any exempt services including services by way of extending deposits, loans or
advances in so far as the consideration is represented by way of interest or
discount, the said person shall not be ineligible for the composition scheme under
section 10 of CGST Act subject to the fulfilment of all other conditions specified
therein.
(ii) has further clarified that in computing his aggregate turnover in order to determine
his eligibility for composition scheme, value of supply of any exempt services
including services by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount, shall not be taken into
account.

[Order No. 01/2017 CT dated 13.10.2017]