Who are not eligible to opt for composition scheme for goods under GST laws?

The registered person who is not eligible for composition scheme for goods under GST law are as under: (i) Supplier engaged in making any supply of goods or services which are not leviable to tax. (ii) Supplier engaged in making any inter-State outward supplies of goods or services. (iii) Person supplying any goods or services through an electronic commerce operator who is required to collect tax at source (under section 52). (iv) Manufacturer of ice cream, panmasala, tobacco, aerated waters, fly ash bricks; fly ash aggregate, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, earthen or roofing tiles. (v) Supplier who is either a casual taxable person or a non-resident taxable person (vi) Supplier of services exceeding an amount which is higher of 10% of the turnover in a State/U.T. in the preceding financial year or 5lakh. Note: Any 5 points may be mentioned.