Gopal Das is running a restaurant in Kanpur (Uttar Pradesh). In the preceding financial year 2025-26, his turnover was ₹ 125 lakh from the restaurant services. In the current financial year, apart from restaurant service

As per section 10 of the CGST Act, 2017 a registered person, whose aggregate turnover in the preceding financial year did not exceed ₹ 1.5 crore, may opt to pay tax under composition scheme, provided that he is not engaged in the supply of services other than restaurant services. However, the scheme permits supply of other marginal non restaurant services for a specified value along with the supply of goods and restaurant service, as the case may be. Such marginal services can be supplied for a value up to 10% of the aggregate turnover in the preceding financial year or ₹ 5 lakh, whichever is higher. In the present case, since the turnover of Gopal Das is ₹ 125 lakh in preceding financial year, he is eligible for composition scheme in the current financial year. Further, in the current financial year, he can also supply services other than restaurant services for a value upto ₹ 12.5 lakh (10% of ₹ 125 lakh) or ₹ 5 lakh, whichever is higher. Thus, till the time his turnover from food delivery services does not exceed ₹ 12.5 lakh, he is eligible for the composition scheme.