Composition scheme: concessional turnover-based GST rates for small suppliers, with separate goods, restaurant and services thresholds and conditions. Composition scheme permits eligible small suppliers to pay concessional composite GST rates on turnover for goods and restaurant services, with eligibility governed by prior-year aggregate turnover and special-state ceilings; mixed suppliers with predominant services and marginal goods supplies may opt in, and incidental services are allowed up to a prescribed service value threshold or monetary cap, while a separate lower-threshold composition arrangement applies to certain small service providers.