Composition levy option limits compliance obligations while barring tax collection from recipients and input tax credit. A registered person with aggregate turnover below the prescribed threshold may opt to pay a prescribed composition amount instead of regular tax at specified maximum rates; the Government may increase the turnover limit by notification. Eligibility excludes certain services, non leviable supplies, inter State outward supplies, supplies through notified e commerce collection, and notified manufacturers. The option lapses if turnover exceeds the threshold. A composition taxpayer must not collect tax from recipients and cannot claim input tax credit. Incorrect use of the scheme triggers tax determination and penalty provisions.