https://www.taxtmi.com/forum/issue?id=120256 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. en-us Tue, 15 Jul 2025 15:56:09 +0530 Wed, 16 Jul 2025 12:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120256 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. Discussion-Forum GST Tue, 15 Jul 2025 15:56:09 +0530 https://www.taxtmi.com/forum/issue?id=120256