Composition Scheme threshold increased; eligible small taxpayers may opt for composition levy subject to specified exclusions. Specifies increase in the aggregate turnover threshold for electing the Composition Scheme under section 10 of the Haryana GST Act: eligible registered persons with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt to pay tax under composition as prescribed by rule 7; a reduced threshold of seventy-five lakh rupees applies to eligible persons registered under section 25 in listed special category States. Manufacturers of specified goods including ice cream, pan masala and tobacco products are ineligible. Tariff references are to the First Schedule to the Customs Tariff Act. Effective from 1 April 2019.