Composition scheme: eligible small taxpayers may opt to pay a prescribed composition amount instead of regular GST liability. Section 10 authorises eligible registered persons below a specified aggregate turnover threshold to opt for a composition amount at prescribed rates instead of regular tax, subject to prescribed conditions. Eligibility excludes persons making certain services, non-leviable supplies, inter-State outward supplies, supplies via e-commerce operators required to collect tax, and notified manufacturers. The option lapses on exceeding the turnover threshold, bars collection of tax from recipients, disallows input tax credit, and exposes ineligible availing persons to tax determination and penalties under the Act.