Composition scheme threshold and rates: eligibility limits and capped tax rates govern small taxpayers' GST liability. Composition scheme eligibility requires aggregate turnover below the statutory threshold, subject to government-notified increases and higher thresholds for certain states. Eligible taxpayers may pay prescribed composition rates in lieu of regular GST, with capped rates for manufacturers (excluding notified goods), restaurant services, and other suppliers, and separate rates where services are covered. Composition dealers supplying services are limited by a cap equal to the higher of a fixed monetary floor or a percentage of preceding-year turnover; exceeding that cap disqualifies the dealer from the composition scheme.