Composition scheme ineligibility restricts casuals, non residents, most service suppliers, inter state and ECO mediated sellers, and notified manufacturers. Persons are not eligible for the composition scheme if they are casual or non resident taxable persons; suppliers of services except restaurant services; persons making inter state supplies; suppliers of non taxable goods; suppliers through an ECO required to collect tax at source; persons whose stock on the appointed day was not purchased in inter state trade, imported, or received from an out of State branch/agent; persons purchasing from unregistered suppliers where reverse charge applies; and manufacturers of goods notified as excluded.