A composition supplier under Sec 10(1) can supply services up to what value or 10% of state turnover, whichever is higher, without losing composition eligibility?

1. Second proviso to Sec 10(1) allows a composition manufacturer/trader to supply services up to a value. 2. The limit is 10% of state turnover in the preceding FY OR Rs 5 lakh, whichever is HIGHER. 3. Crossing this limit makes the dealer ineligible for composition for the rest of the year. _Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 10(1) proviso_