Determining eligibility for composition scheme other than restaurant

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whether the exempted supply will be included in turnover of manufacture and trader for the purpose of determining eligibility of composition scheme?? bcoz for the purpose of Levy of composition @ 1℅ exempted supply will not be included.
further icai ammendments notes only clarified About restaurant case where exempted supply will not be included.
pls reply

Replies (1)
yes exempt supply will include for manufacturer & trader


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