Composition scheme eligibility harmonised to include services, aligning opt-in conditions under GST law for administrative clarity. The amendment inserts the words 'or services' after 'of goods' in clauses (b), (c) and (d) of sub section (2) of section 10, thereby extending the clause wording to cover services and harmonising eligibility for opting to pay tax under the opt in provision so that the same criteria apply to services as to goods.