Composition scheme eligibility: turnover-based option for UTGST allowing specified reduced levy rates, with exclusions for certain manufacturers. An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore rupees may opt for the Union Territory composition scheme and pay composition tax at prescribed rates: half per cent of turnover for manufacturers, two and a half per cent for persons supplying items under clause (b) of paragraph 6 of Schedule II, and half per cent of turnover of taxable supplies of goods for other suppliers; manufacturers of goods listed in the Table (specific tariff items including ice cream, pan masala, tobacco products and certain bricks and tiles) are excluded from opting.