Composition scheme eligibility expanded to higher turnover limit, with special state threshold and manufacturing exclusions. Specifies that an eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore fifty lakh rupees may opt for the composition scheme and pay tax as prescribed under rule 7 of the Jharkhand GST Rules, 2017; for certain special category states the aggregate turnover limit is seventy-five lakh rupees for persons registered under section 25. Persons manufacturing ice cream (2105 00 00), pan masala (2106 90 20), and goods under Chapter 24 (tobacco and substitutes) are ineligible. Notification effective from 1st April, 2019.