Composition scheme eligibility expanded to higher turnover limit, allowing eligible small taxpayers to opt simplified tax payment. An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore and fifty lakh rupees may opt for the composition scheme and pay tax as prescribed under Rule 7 of the Maharashtra GST Rules, 2017; this supersedes Notification No. 8/2017. The composition levy is not available to manufacturers of ice cream (tariff item 2105 00 00), pan masala (tariff item 2106 90 20), or goods under Chapter 24 (tobacco and substitutes). The notification takes effect on 1 April 2019.