Composition scheme threshold expanded allowing eligible small taxpayers to opt for composition levy under GST with specified exclusions. The notification permits eligible registered persons with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees to opt for the composition scheme under section 10 and pay tax as prescribed under rule 7, superseding the earlier 2017 notification and effective 1 April 2019. It disqualifies manufacturers of specified goods-ice cream and similar edible ice, pan masala, and all tobacco and manufactured tobacco substitutes-from opting for composition and directs application of the First Schedule to the Customs Tariff Act, 1975 for tariff interpretation.