Composition scheme: reduced state tax rate for eligible small suppliers, forbidding tax collection and input tax credit. State tax is set at three percent for first supplies of goods or services by a registered person whose aggregate turnover in the preceding financial year was fifty lakh rupees or below, subject to conditions including ineligibility under section 10, no inter-State outward supplies, exclusion of certain goods (ice cream, pan masala, tobacco), prohibition on collecting tax from recipients, denial of input tax credit, requirement to issue a bill of supply with prescribed wording, and application to all persons sharing the same PAN; notification effective 1 April 2019.