Examine, with appropriate explanation, whether the suppliers are eligible for composition levy under section 10 of CGST Act, 2017, in the following independent cases in the beginning of the financial year 2023-24: (ii) H

The turnover limit for being eligible for composition scheme under sub sections (1) and (2) of section 10 for Tripura is ₹ 75 lakhs in the preceding financial year. However, a registered person who is exclusively engaged in supplying services other than restaurant services are not eligible for said composition scheme. Thus, Hitesh cannot opt for composition scheme under sub-sections (1) and (2) of section 10 in the financial year 2023-24. The benefit of composition scheme under section 10(2A) is available in case of a registered person who is not eligible to pay tax under sub-sections (1) and (2) of section 10 provided his aggregate turnover in the preceding financial year does not exceed ₹ 50 lakhs. Thus, in view of the above-mentioned provisions, Hitesh can avail the benefit of composition scheme under section 10(2A) as its aggregate turnover in the preceding financial year, i.e., ₹ 49 lakhs, is within the limit of ₹ 50 lakhs.