Mr. Khan, engaged in trading of ice-cream (not containing cocoa) in Jammu & Kashmir within the same State itself. Turnover of his firm in preceding financial year is Rs. 80,00,000. State the composition turnover limit for the State of Jammu and Kashmir and whether he is eligible to opt for Composition Scheme or not, under GST. a) Rs. 75,00,000/-: Yes b) Rs. 75,00,000/-: No c) Rs. 1,00,00,000/-: Yes d) Rs. 80,00,000/-: Yes