Whether the supplier in the following cases is eligible for composition scheme: X is an interior decorator and is registered in Punjab. His gross receipts in the preceding financial year amounted to ₹60 Lakh.

A registered person whose turnover in the preceding financial year does not exceed ₹1 Crore is eligible to pay tax under composition levy in terms of Section 10(1) of the CGST Act, 2017. But the benefit of composition levy scheme is available only to restaurant service providers. In the present case, X is not eligible for composition scheme because he is providing the service of interior decoration which is outside the purview of composition levy. The quantum of turnover of preceding financial year is irrelevant in the present case.