S.10(2)(a)

What is your query

@ Mr Harshit Acharya.,

What You want exactly...?

The said section and clause is 2017.
But now,

Clause (a) of sub-section (2) substituted vide CGST (Amendment) Act, 2018.

What is the prevailing section right now ..who is the person ineligible to opt for composition

As per my view all are ineligible as per sec 10(2) of CGST act except the clause (a)*

*sec 10(2)(a) of CGST act is amended some relaxation (it's supply of service by Composition dealer based on their turn over and some other base).

The prevailing Section presently:
10(2)(a) "save as provided in Sub Section (1), he is not engaged in supply of services"

Earlier it was (a) " he is not engaged in supply of Services other than supplies referred to in clause (b) of paragraph 6 of schedule II. this was substituted by S.5(b) Amendment Act 2018 & Provisio being inserted under 10(1)(c) " Provided further that a person who opts to pay tax under clause (a) or (c) or (b) may supply Services (other then those referred in clause (b) of paragraph 6 of schedule II) of the value not exceeding 10% of turnover in Preceding FY
So basically composition scheme for Services upto aggregate turnover of rs.50 lac being inserted by Noti. 2/2019 CT (r) under (2A)

Kindly refer order 01/2017 CT superseded vide order 1/2019 CT