Composition scheme: reduced State tax for small suppliers with eligibility rules, no input tax credit and bill of supply requirement. State tax is prescribed for first supplies by a registered person up to an aggregate turnover threshold, at the notified rate, subject to eligibility conditions including turnover limit, ineligibility under section 10, no inter State supplies, exclusion of supplies through certain e commerce operators and specified tariff items. A registered person under the notification shall not collect tax or claim input tax credit, must issue a bill of supply with prescribed wording, is liable to pay State tax on all outward supplies specified notwithstanding other notifications, and remains liable for tax on inward supplies under reverse charge where applicable.