In conclusion, the Goods and Services Tax (GST) Act has specific provisions regarding the eligibility for the composition scheme. Businesses engaged in the supply of exempt goods are not eligible for the scheme. It is important for businesses to understand the implications of the composition scheme and comply with the applicable provisions of the GST Act. Additionally, if a taxpayer exceeds the turnover limit during the financial year, they are required to opt out of the composition scheme. Eligibility for the composition scheme depends on various factors such as the nature of the business and the turnover in the preceding year. It is advisable for businesses to consult with a tax professional for guidance on their specific situation.