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**BCOM / BBA Students**
Welcome to **GST Chapter 4 – Composition Scheme under GST**.
In this video, we will understand the **concept, eligibility, conditions, and advantages of the Composition Scheme** in a **simple and exam-oriented manner**.

This topic is very important for understanding **small taxpayer compliance under GST** and is frequently asked in exams.

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# Topics Covered in This Lecture

### 1⃣ Meaning of Composition Scheme

* What is Composition Scheme under GST?
* Purpose of the scheme
* Who can opt for it?

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### 2⃣ Eligibility Criteria

Turnover limit
Type of business allowed
Conditions for opting scheme

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### 3⃣ GST Rates under Composition Scheme

* Rate for traders
* Rate for manufacturers
* Rate for service providers

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### 4⃣ Conditions & Restrictions

No input tax credit (ITC)
No inter-state supply
Limited compliance requirements

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### 5⃣ Advantages & Disadvantages

* Benefits for small businesses
* Limitations of the scheme

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### 6⃣ Practical Examples

* Real-life understanding of composition scheme
* Comparison with regular GST scheme

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# Who Should Watch This Video?

BCom Students
BBA Students
Beginners in GST
Students preparing for exams

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# Why This Lecture is Important?

Frequently asked theory topic
Important for understanding GST structure
Easy to score marks
Helps in practical application of GST

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