https://www.taxtmi.com/forum/issue?id=116027 Composition scheme eligibility depends on whether supplies are "leviable under this Act" rather than mere exemption; exempt supplies remain leviable and do not bar composition. Aggregate turnover for threshold purposes includes exempt supplies. The composition levy for traders is computed with reference to turnover of taxable supplies, so tax under the composition scheme applies to taxable supplies only, not to exempt or nil-rated supplies. en-us Mon, 17 Feb 2020 16:17:47 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116027 Composition scheme eligibility depends on whether supplies are "leviable under this Act" rather than mere exemption; exempt supplies remain leviable and do not bar composition. Aggregate turnover for threshold purposes includes exempt supplies. The composition levy for traders is computed with reference to turnover of taxable supplies, so tax under the composition scheme applies to taxable supplies only, not to exempt or nil-rated supplies. Discussion-Forum GST Mon, 17 Feb 2020 16:17:47 +0530 https://www.taxtmi.com/forum/issue?id=116027