Composition levy eligibility expanded allowing small taxpayers to pay prescribed fixed State tax rates with specified product exclusions. An eligible registered person with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt to pay composition levy in lieu of State tax at prescribed rates: one percent for manufacturers, two and a half percent for suppliers under clause (b) of paragraph 6 of Schedule II, and half percent for other suppliers. Manufacturers of ice cream, pan masala and all goods under Chapter 24 (tobacco and substitutes) are excluded. Tariff interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification is effective 1 July 2017.