Section 10(2) in The Maharashtra Goods and Services Tax Act, 2017
(2)The registered person shall be eligible to opt under sub-section (1), if-(a)[ save as provided in sub-section (1), he is not engaged in the supply of services;] [Substituted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.](b)he is not engaged in making any supply of goods which are not leviable to tax under this Act ;(c)he is not engaged in making any inter-State outward supplies of goods ;(d)he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52 ; and(e)he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council :Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
