In view of notification No. 2/2019 – Central Tax (Rate) dated 07/03/2019, the Central Government, on the recommendations of the Council, has notified Composition Scheme for Service provider which can be opted from 01/04/2019. Previously, service providers are kept out of ambit of composition scheme u/s 10(1) of CGST Act.
This composition scheme can be availed up to turnover of Rs. 50 lakh.
Mentioned Scheme will be applicable to registered person, who is not engaged in inter state outward supply.
hence, your case is not eligible for composition scheme.
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