applicability of composition scheme​

composition scheme 

threshold limit 75 lakhs

1- not available for services expect restraunt and dhabas
2-also not available for inter state supply 
3- no ITC , no tax collection 

1-for manufecturer- agrigate turnover ' s 2%.... cgst 1%+sgst 1%
2-for traders - agrigate turnover's 1% ... cgst.5%+sgst.5%
3- for restrau and dhabas 5%.... cgst 2.5%+sgst2.5%