Composition scheme allows eligible small taxpayers to pay a prescribed state-tax levy instead of standard GST, excluding specified goods manufacturers. An eligible registered person with turnover below the prescribed threshold may opt for the composition scheme under section 10(1) of the Nagaland GST Act to discharge State tax by paying a prescribed amount on turnover in the State; differentiated composition rates apply by category of supplier, and manufacturers of specified goods-ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes-are excluded from opting for composition. The notification applies tariff interpretation principles from the Customs Tariff Act.