According to the provisions of the CGST Act, 2017, Mr. Ajay can opt for the composition scheme under section 10(1) in the current financial year if his aggregate turnover in the preceding financial year was less than Rs. 50 lakh. Since his aggregate turnover in the preceding financial year was Rs. 45 lakh, he is eligible to opt for the composition scheme.

However, if Mr. Ajay wants to opt for the composition scheme under section 10(2), he must meet the following conditions: 1. He should not be engaged in making any inter-State supply of services. 2. He should not be engaged in making any supply of goods which are not leviable to tax under the CGST Act.

Since Mr. Ajay is not engaged in making any inter-State supply of services, he meets the first condition. However, it is not mentioned whether he is engaged in making any supply of goods which are not leviable to tax under the CGST Act. Therefore, it cannot be determined whether he meets the second condition or not.

If Mr. Ajay meets the conditions of section 10(2A), he can avail the benefit of the composition scheme under that section. However, the question does not provide any information regarding the conditions of section 10(2A), so it cannot be determined whether he is eligible for that scheme or not.

Assuming Mr. Ajay opts for the composition scheme under section 10(1) and his aggregate turnover in the current financial year is Rs. 35 lakh, the amount of tax payable by him can be calculated as follows: Tax payable = (Aggregate turnover * Rate of tax) / 100 = (35,00,000 * 1) / 100 = Rs. 35,000

If Mr. Ajay procures few items required for providing repair services from the neighbouring State of Madhya Pradesh, it will be considered as an inter-State supply of goods. Since he is not engaged in making any inter-State supply of services, this will affect his eligibility for the composition scheme under section 10(2). Therefore, if he procures items from Madhya Pradesh, he may not be eligible for the composition scheme under section 10(2).