Sun Trading Company, an eligible registered dealer in goods making intra-State supplies within the State of Rajasthan has reported an aggregate turnover of ₹ 75 lakh in the preceding financial year : Determine whether Su

Section 10 of CGST Act, 2017 provides that a registered person whose aggregate turnover in the preceding financial year did not exceed ₹1 crore may opt for composition scheme. The turnover limit is ₹75 lakh in case of Special Category States. However, for Jammu and Kashmir and Uttarakhand, the turnover limit is of ₹1 crore only. In the given case, the applicable turnover limit for composition scheme will be ₹1 crore as Rajasthan is not a Special Category State. The aggregate turnover of the registered person Sun Trading Company in the given case does not exceed ₹1 crore and it satisfies other conditions of compositions scheme being not making inter-state supplies of goods. It is eligible for composition levy.