Service-sector composition scheme under Sec 10(2A) is available to a supplier whose aggregate turnover in the preceding FY did not exceed:

1. Sec 10(2A) extends a composition-style scheme to suppliers of services (other than restaurants). 2. The eligibility cap is Rs 50 lakh aggregate turnover in the preceding FY. 3. Tax rate is 3% CGST + 3% SGST = 6% aggregate on first-state turnover. _Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 10(2A)_