CGST Act Section 10: Composition taxpayers can supply services (excluding restaurants) up to 10% of last year's turnover or Rs. 5 lakh.

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....Composition levy. - Section 10 of the CGST ACT, 2017 as amended - to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not exceeding ten per cent. of turnover in the preceding financial year, or five lakh rupees, whichever is higher.....