Section 10 – Composition levy
Section 10 of CGST Act, 2017 – Composition Levy Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 10 (Effective Provisions) Section 10(1): Notwithstanding anything contained in this Act, a registered person, whose aggregate turnover in the preceding financial year did not exceed the prescribed limit, may opt to pay tax under the composition scheme at such rate as may be prescribed, subject to prescribed conditions and restrictions. Section 10(2): The composition scheme shall not be available to: Suppliers of services (other than specified services) Suppliers of non-taxable goods Persons making inter-State outward supplies Persons supplying goods through e-commerce operators required to collect TCS Manufacturers of notified goods Section 10(2A): A registered person engaged in supply of services (other than restaurant services) may opt for composition scheme at a prescribed r...