In addition to and independent of Section 10, Section 15 of the CGST Act, 2017 read with Rule 32 of the CGST Rules, 2017 provides for an alternative mechanism to compute the value of supply of certain specified services like air travel agent, currency exchange, money-changing transactions etc.
source https://www.caclubindia.com/articles/composition-scheme-under-gst--46646.asp
source https://www.caclubindia.com/articles/composition-scheme-under-gst--46646.asp
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