Composition levy eligibility under Uttarakhand GST: small taxpayers may opt to pay prescribed flat rates instead of state tax, exclusions apply The notification permits an eligible registered person below the prescribed aggregate turnover threshold to opt to discharge State tax liability by paying specified percentage rates of turnover in the State, with differential rates for manufacturers, suppliers of certain Schedule II items, and other suppliers. Manufacturers of goods specified by tariff entries (including ice cream, pan masala, and tobacco and substitutes) are excluded from eligibility. Customs Tariff interpretive rules apply for classification of the excluded items, and the notification specifies its effective commencement date.