Composition scheme clarification: basis tied to tax under section 9, thresholds and limited service supply rules updated. The amendment states that composition tax is payable in lieu of the tax under sub-section (1) of section 9, raises the turnover eligibility threshold in the proviso, inserts a proviso permitting composition taxpayers to supply limited-value services subject to specified exclusions and monetary/largest-of limits, and substitutes sub-section (2)(a) to provide that, save as provided in sub-section (1), a composition taxpayer is not engaged in the supply of services.