Limit of aggregate turnover to opt compostion scheme u/s 10

The Aggregate Turnover limit to opt for Composition Scheme u/s 10 of the CGST Act 2017 is Rs. 1.5 crore.

However, the limit is Rs. 75 lakhs for some Special Category States. They are :

(1). Arunachal Pradesh.
(2). Manipur.
(3). Meghalaya.
(4). Mizoram.
(5). Nagaland.
(6). Sikkim.
(7). Tripura and
(8). Uttarakhand.

Also, the normal taxpayers supplying SERVICES and/or mixed supplies having aggregate turnover of last financial year upto Rs. 50 lakhs, can opt for Composition Scheme.