Source: https://awesomecalcs.com/gst-composition-calculator/8000000-turnover-specified-state-ineligible
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

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# GST Composition Eligibility for Rs 80 Lakh Turnover in a Specified State

> See why an Rs 80 lakh turnover business in a specified state is not eligible for the GST Composition Scheme.

Interactive calculator: https://awesomecalcs.com/gst-composition-calculator/8000000-turnover-specified-state-ineligible

Keywords: gst composition eligibility specified state, composition scheme 75 lakh limit

## Scenario inputs

```json
{
  "inputs": {
    "annualTurnover": 8000000,
    "businessType": "service-provider",
    "isSpecifiedState": true
  }
}
```

## How this is calculated

Computes GST payable under the CGST Composition Scheme as a flat percentage of turnover, with the CGST/SGST split, based on business type.

**Formula:** `gstPayable = turnover x rate; CGST = SGST = gstPayable / 2`

**Variables:**

- `turnover`: Annual aggregate turnover, INR
- `rate`: 1% trader/manufacturer, 5% restaurant, 6% service provider

Reference: CGST Act Section 10, Rule 7; ClearTax GST Composition Scheme guide (FY 2025-26).

## Assumptions

- Eligible only up to Rs 1.5 crore turnover (Rs 75 lakh for specified states); composition dealers cannot claim Input Tax Credit or charge GST separately to customers.
- E-commerce sellers and inter-state suppliers are not eligible for the scheme regardless of turnover, per the CGST Act.

## Frequently asked questions

### Why is the cap lower in specified states?

Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand have a lower Rs 75 lakh composition scheme cap instead of the standard Rs 1.5 crore.