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of <h1>Section 10 amended: composition levy in lieu of tax under s9, turnover threshold raised to 1.5 crore, service cap</h1> Amendments to section 10 clarify that the composition levy is 'in lieu of the tax payable under sub-section (1) of section 9,' raise the turnover eligibility threshold for composition from one crore to one crore fifty lakh rupees, and add a proviso permitting a composition taxpayer to supply services (excluding those in clause (b) of paragraph 6 of Schedule II) up to ten percent of turnover in the State/UT in the preceding year or five lakh rupees, whichever is higher. Sub-section (2)(a) is amended to state that, except as provided in sub-section (1), the person is not engaged in the supply of services.
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