Section 10 CGST Act 2017 (COMPOSITION SCHEME) is available to TAXPAYERS with TURNOVER up to:

1. Section 10 CGST Act 2017 provides for the COMPOSITION LEVY — a simplified tax regime for small taxpayers. 2. ELIGIBILITY: turnover in preceding financial year UP TO Rs 1.5 CRORE (Rs 75 lakh for special category States — Arunachal, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand). 3. RATES (under composition): 4. (a) MANUFACTURER: 1% (0.5% CGST + 0.5% SGST); 5. (b) RESTAURANT (NOT serving alcohol): 5% (2.5% CGST + 2.5% SGST); 6. (c) OTHER (TRADER): 1% (0.5% CGST + 0.5% SGST). 7. RESTRICTIONS: no inter-State outward supplies; no e-commerce sales; no manufacture of notified goods; cannot collect tax; cannot claim ITC. 8. Service providers can opt for composition scheme up to Rs 50 LAKH turnover (Section 10(2A)). 9. Hence option B is correct. _Source: CS Executive Paper 4 Tax Laws (ICSI BoS) + Income Tax Act 1961 + CGST Act 2017 — CGST Act 2017, Section 10_