Taxable persons not eligible for composition scheme :
As per section 10(2) of CGST Act, following taxable persons will be eligible for composition scheme—
(a) he is not engaged in the supply of services other than supplies referred to in para 6(b) of Schedule II of CGST Act [restaurant service] [Thus, suppliers of services (other than restaurant service] are not eligible for this scheme]
(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act [Then he is not liable to pay GST at all]
(c) he is not engaged in making any inter-State outward supplies of goods [Thus he can make inter-state purchases but not inter-state supplies]
(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52 of CGST Act and
(e) he is not manufacturer of such goods as may be notified on the recommendation of the Council [some items like pan masala may be excluded]
All registered persons having same income tax PAN must opt for composition scheme – All the registered taxable persons, having the same PAN must opt to pay tax under the provisions of this composition scheme – proviso to section 10(2) of CGST Act.
The aggregate turnover will be total of all registered persons having same income tax PAN.
Thus, if taxable turnover has different businesses in different States, turnover of all such units in aggregate will be considered for eligibility of composition scheme.