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Ans.
Who is not eligible for composition scheme under Sec 10 (2A)?
1. Engaged in any supply of which is not leviable under this Act (Non-GST Supply)
2. Engaged in interstate OUTWARD supply of GOODS & SERVICE,
3. Engaged in supply through E comm operator (Online Seller)
4. Engaged in manufacturing of Ice Cream, PAN Masala & Tobacco
5. Eligible for Composition Levy under Sec 10 of CGST Act,2017