Regular or composition scheme

As per Your requirements You can go with Composition Scheme...

But,
Better to consider Your business with Your customers.

If you want to reduce the tedious work of maintaining proper books of Accounts, filing monthly return etc , then better to go for COMPOSITION SCHEME under Section 10. But note that no ITC will be eligible. You have to pay a small percentage of tax from your own pocket.

If you want to enjoy the benefit of ITC, then opt for REGULAR REGISTRATION.

Are you selling any Branded Tea ( like Tata, Brooke Bond brand etc ) ???

@ Shivam RC yes sale Branded & non branded tea.

Mr. Shivam, pls write few words about difference between Exempted goods and Tax not leviable goods.. Thanks..