Special central tax scheme allows eligible small intra state suppliers to pay a fixed central tax rate instead of collecting tax. A notification permits a registered person to opt to pay central tax at a fixed three percent on specified intra State 'first supplies' in a financial year, subject to eligibility conditions (turnover threshold, exclusion of composition taxpayers, casual/non resident persons, inter State suppliers, supplies via specified e commerce operators, and certain excluded goods) and joint treatment where multiple registrations share a PAN; electing persons cannot collect tax or claim input tax credit, must issue a prescribed bill of supply with a statutory declaration, and remain liable for tax on inward supplies as applicable.