Composition scheme for small taxpayers allows manufacturers, specific suppliers and others to pay a simplified state tax at category-based rates. An optional composition scheme permits eligible registered persons below the prescribed aggregate turnover threshold to pay state tax as a fixed amount on turnover in the State, with distinct rates for manufacturers, persons supplying certain Schedule II(b) supplies, and other suppliers; a lower turnover threshold applies in specified States for section 25 registrants. Manufacturers of ice cream, pan masala and tobacco-category goods are excluded from the scheme, with tariff references to be interpreted per the First Schedule to the Customs Tariff Act. The scheme is effective from 1 July 2017.