Composition levy option for eligible registered persons under GST enables prescribed turnover-based payment in lieu of state tax. An eligible registered person may opt for a composition levy in lieu of State tax where aggregate turnover in the preceding financial year did not exceed the prescribed threshold; composition payments are calculated as percentages of turnover in the State with differentiated rates for manufacturers, suppliers under clause (b) of paragraph 6 of Schedule II, and other suppliers. The composition option is unavailable to manufacturers of goods listed in the Table (ice cream and other edible ice, pan masala, and goods under the tobacco chapter), and interpretation rules of the Customs Tariff Act apply to the Table. The prescription is effective from the stated commencement date.