{"id":13500,"date":"2018-09-03T16:07:28","date_gmt":"2018-09-03T10:37:28","guid":{"rendered":""},"modified":"2018-09-03T16:07:28","modified_gmt":"2018-09-03T10:37:28","slug":"cgst-act-section-10-composition-taxpayers-can-supply-services-excluding-restaurants-up-to-10-of-last-year-39-s-turnover-or-rs-5-lakh","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13500","title":{"rendered":"CGST Act Section 10: Composition taxpayers can supply services (excluding restaurants) up to 10% of last year&#39;s turnover or Rs. 5 lakh."},"content":{"rendered":"<p>CGST Act Section 10: Composition taxpayers can supply services (excluding restaurants) up to 10% of last year&#39;s turnover or Rs. 5 lakh.<br \/>Act-Rules<br \/>GST<br \/>Composition levy. &#8211; Section 10 of the CGST ACT, 2017 as amended &#8211; to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not exceeding ten per cent. of turnover in the preceding financial year, or five lakh rupees, whichever is higher.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, an<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=41213\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CGST Act Section 10: Composition taxpayers can supply services (excluding restaurants) up to 10% of last year&#39;s turnover or Rs. 5 lakh.Act-RulesGSTComposition levy. &#8211; Section 10 of the CGST ACT, 2017 as amended &#8211; to allow the composition taxpayers to supply services (other than restaurant services), for up to a value not exceeding ten per &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13500\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;CGST Act Section 10: Composition taxpayers can supply services (excluding restaurants) up to 10% of last year&#39;s turnover or Rs. 5 lakh.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13500","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13500"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13500\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}