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<h1>Arunachal Pradesh GST Act: Eligible businesses with turnover under Rs. 50 lakh can opt for composition levy; excludes ice cream, pan masala, tobacco.</h1> The Government of Arunachal Pradesh issued a notification under the Arunachal Pradesh Goods and Services Tax Act, 2017, allowing eligible registered persons with an aggregate turnover not exceeding fifty lakh rupees in the previous financial year to opt for a composition levy. This levy is calculated at one percent for manufacturers, two and a half percent for certain suppliers, and half a percent for other suppliers. However, manufacturers of ice cream, pan masala, and tobacco products are ineligible for this levy. The notification took effect on July 1, 2017.