Composition scheme for small suppliers: concessional state tax with conditions, restricted credit and mandated bill of supply requirements. State tax is levied at a concessional rate for eligible registered persons whose aggregate turnover in the preceding financial year falls within the notified threshold, subject to conditions excluding inter State supplies, certain persons, supplies through specified e commerce operators, and goods listed in the annexure. Opting persons shall not collect tax, shall not claim input tax credit on those outward supplies, must issue a bill of supply with a prescribed declaration, and remain liable to pay tax on inward supplies where applicable. Tariff interpretation follows the Customs Tariff Schedule rules.