Turnover limit for COMPOSITION SCHEME U/s 10 of the CGST Act 2017 :
1). Composition Scheme for taxpayers dealing in EXCLUSIVE SUPPLY OF GOODS : "Rs. 1.5 crore." ( including dealer dealing in supply of Para 6 clause (b) of Schedule II of the CGST Act 2017 i.e. Restaurant Business ).
2). Composition Scheme for taxpayers dealing in Mixed Supply ( i.e. both supply of goods and supply of services ) = "Rs. 50 lakhs."
However in case (1). , Dealers can deal in Supply of Services upto 10% of their Turnover or Rs. 5 lakhs whichever is "HIGHER". ( As amended by the CGST Act 2018 notified on 29.08.2018 ).