Composition levy eligibility expanded: registered persons under specified turnover may opt subject to state and manufacturing exclusions. A registered person with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt to pay a composition amount under section 10 of the Goa GST Act; persons supplying from States specified under the Constitution face a lower eligibility threshold. Manufacturers of ice cream, pan masala, and tobacco or manufactured tobacco substitutes, as identified by tariff items in the Customs Tariff First Schedule, are excluded from the composition option, and the First Schedule's interpretation rules apply.