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<h1>Maharashtra Raises Composition Scheme Threshold to Rs. 1.5 Crore Under GST Act, Excludes Ice Cream, Pan Masala, Tobacco Products.</h1> The Government of Maharashtra has issued Notification No. 14/2019-State Tax under the Maharashtra Goods and Services Tax Act, 2017, superseding Notification No. 08/2017. Effective April 1, 2019, the threshold limit for availing the Composition Scheme under Section 10 of the Act is extended to an aggregate turnover of 1.5 crore rupees. However, manufacturers of specified goods such as ice cream, pan masala, and tobacco products are ineligible for this scheme. The notification clarifies the applicable tariff items and aligns with the Customs Tariff Act, 1975 for interpretation.