Composition scheme reduced state tax rate for small intra State suppliers, subject to eligibility criteria, exclusions, and no input credit. Composition scheme prescribes levy of State tax at three percent on intra State first supplies by a registered person meeting turnover and eligibility conditions; composition taxpayers shall not collect tax from recipients, shall not claim input tax credit, must issue a bill of supply with a prescribed statement, remain liable on certain inward supplies at applicable rates, and exclude pre registration supplies when computing tax payable; aggregate turnover excludes interest/discount on certain exempt financial services; specified goods are excluded via annexure; scheme effective 1 April 2019.