Composition levy under GST permits eligible dealers concessional taxation, with strict turnover limits, exclusions, and no input tax credit. Composition levy under GST permits eligible registered persons with prescribed turnover to pay tax at a concessional rate in lieu of normal tax, subject to conditions and restrictions. The scheme is limited by turnover thresholds and disqualifying factors such as inter-State outward supplies, non-taxable supplies, specified electronic commerce supplies, notified manufacturing or supply activities, casual taxable status, and non-resident status. A separate option exists for certain otherwise ineligible persons, while the benefit lapses if turnover exceeds the applicable limit. Persons under the scheme cannot collect tax or claim input tax credit, and ineligible use may attract tax and penalty determination.