tourist operator

As per Sub Section 2A of Section 10 Yes if his aggregate turnover is 50lac in the preceding FY can opt for the scheme under composition & liable pay GST @ 6%.

But I don't think its right move to choose above scheme , because As per Notification 1/ 2018 CT (R) Tou operator can charge 5% without ITC & can claim on ITC only on the inward supplies from another Tour operator.

So it's personally my advice not go for Composition scheme.

In addition to above the Composit dealer cannot supply interstate