As per Sub Section 2A of Section 10 Yes if his aggregate turnover is 50lac in the preceding FY can opt for the scheme under composition & liable pay GST @ 6%.
But I don't think its right move to choose above scheme , because As per Notification 1/ 2018 CT (R) Tou operator can charge 5% without ITC & can claim on ITC only on the inward supplies from another Tour operator.
So it's personally my advice not go for Composition scheme.
CAclubindia
