Broadly, five categories of registered person are not eligible to opt for the composition scheme. These are:
(i) supplier of services other than supplier ofrestaurant service;
(ii) supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act.
(iii) an inter-State supplier of goods;
(iv) person supplying goods through an electronic commerce operator;
(v) manufacturer of certain notified goods.