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of <h1>Section 10 CGST Act: Clarify if Exempt Goods Affect Eligibility for Composition Levy to Protect Small Traders.</h1> Under Section 10 of the Central Goods and Services Tax Act, 2017, a person opting for the composition levy must pay tax at a specified rate on both taxable and exempted goods, as 'turnover in State' includes exempt supplies. However, there is ambiguity regarding whether exempt goods fall under 'goods not leviable to tax,' which would disqualify a person from the composition scheme. Some interpretations suggest that exempt supplies do not disqualify eligibility, indicating a need for legislative clarification to avoid excluding small traders who deal in both taxable and exempt goods.
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