It can be easily understood by the below example for the business having a turnover up to ₹ 1crore.
Actual no. Of transactions are 110.
Basic plan and Premium plan
So, in the upper case, you don’t have to choose a premium plan because of 10% leverage factor. So, the saving will be ₹ 1500 (₹ 4500- ₹ 3000).