Composition scheme for service suppliers: eligible small taxpayers pay combined concessional tax under prescribed conditions. A composition scheme allows qualifying registered suppliers whose aggregate turnover in the preceding financial year is within the prescribed threshold to pay concessional State and Central tax at specified rates on qualifying first supplies up to the aggregate limit, subject to conditions excluding inter State supplies, certain categories of persons, supplies through specified e commerce arrangements and specified excluded goods; suppliers under the scheme must not collect tax, cannot claim input tax credit, must issue a bill of supply with a required declaration, and remain liable for tax on inward supplies under reverse charge.