Goods and Service Tax composition scheme is a scheme for payment of GST available to small taxpayers whose aggregate turnover in the preceding financial year did not cross ₹ 1.5 Crores. In the case of 9 special category States, this limit is ₹ 75 Lakhs in the preceding financial year, namely Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Himachal Pradesh.
However, if a taxable person is a manufacturer of ice-cream, pan masala or tobacco or tobacco products or if he is a service provider for services other than a restaurant, then such taxable person is not eligible for composition scheme.