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My friend has developed a dating application that offers digital matchmaking services and charges users a subscription fee. Payments are collected through Razorpay (a payment gateway). There is no supply of goods, and the services are provided directly to users without involving any e-commerce operator required to collect TCS under Section 52 of the CGST Act. The annual turnover is below ?50 lakhs. Under these conditions, is my friend eligible to opt for the Composition Scheme under Section 10(2A) of the CGST Act
Composition Scheme under Section 10(2A) of the CGST Act
15 Jul 2025 
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Composition scheme eligibility for service providers depends on exclusive domestic supplies and absence of e commerce operator supplies.
Eligibility for the composition scheme under Section 10(2A) requires exclusive engagement in supplying services with aggregate turnover below the statutory threshold, no supplies through an e commerce operator required to collect tax at source, and no inter state supplies. Payment collection via a payment aggregator does not automatically disqualify eligibility if the aggregator is not an e commerce operator. Domestically operated, interactive matchmaking services supplied directly to Indian users ordinarily fall outside the core OIDAR classification and thus do not by themselves prevent composition election. (AI Summary)
Eligibility for the composition scheme under Section 10(2A) requires exclusive engagement in supplying services with aggregate turnover below the statutory threshold, no supplies through an e commerce operator required to collect tax at source, and no inter state supplies. Payment collection via a payment aggregator does not automatically disqualify eligibility if the aggregator is not an e commerce operator. Domestically operated, interactive matchmaking services supplied directly to Indian users ordinarily fall outside the core OIDAR classification and thus do not by themselves prevent composition election. (AI Summary)