This question was asked in What is Composition Scheme under GST
Sir/Mam, I want to know that WHY aggregate turnover computed under composition scheme doesn't include EXEMPT SERVICES vide order no. 01/2017 central tax dated october 13, 2017 

And

After amendment in 2nd proviso u/s 10(1)
in which composition scheme taxpayer provide  services other than restaurant, do we still need to exclude EXEMPT SERVICES arvind computing aggregate turnover ??
Swapnil Srivastava's image
Swapnil Srivastava
July 24, 2019, 8:11 p.m.