Yes. Business providing services can opt for Composition Scheme under GST. Earlier, Services except Restaurant Services were not allowed to opt for Composition Scheme. However, an amendment was introduced and effective from 1st April 2019, other services can also opt for Composition Scheme.


Service Providers can opt for Composition Scheme u/s 10 of the GST Act if:



  1. Aggregate Turnover during the financial year does not exceed Rs.50 lacs in the financial year

  2. Taxpayer is not into E-Commerce Sales i.e. selling services through an e-commerce operator


 Read more - Eligibility to opt for Composition Scheme under GST