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Eligible for CGST Composition Scheme: Service Turnover Must Not Exceed 10% of Total or Rs. 5 Lakh, Whichever Higher.

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Full Text of the Document

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....Rate of tax - Benefit Composition Scheme available or not - Supply of services and goods - the applicant is eligible to be in the composition scheme under section 10 of the CGST Act, 2017 if the turnover of services of the applicant does not exceed ten per cent of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher.....