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Power to issue notification in proviso to sub-section (1) of section 10 is in itself wrong. Restricting certain goods to opt for composition can only by issue of notification and that to by exercising power under sub-section (2) of section 10. There is no notification issued under section 10(2A) which specifies Rs. 50 lakhs limit. Therefore every manufacturer of aerated water, tobaccos, hotels, beauty parkour, manufacturer of bricks etc can opt for composition scheme under section 10(2A) and pay tax @ 6% without ITC. They shall issue bill of supply.

Watch Can Bricks Manufacturer Go on Composition

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Watch Composition CMP 04 / ITC 01 Regular

Watch 6% Without ITC or 12% With ITC

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