Composition Scheme eligibility expanded; higher turnover threshold allows more businesses to opt for simplified GST compliance. An eligible registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees may opt for the Composition Scheme under section 10 and pay tax as prescribed under rule 7 instead of tax under section 9, subject to exclusion for manufacturers of specified goods (ice cream, pan masala, and all tobacco goods listed under Chapter 24). Interpretation of tariff items follows the First Schedule to the Customs Tariff Act, 1975. The notification supersedes the earlier notification and comes into force on 1 April 2019.