Composition levy turnover limit extended under Assam GST, with exclusions for specified manufacturers and special state thresholds. Composition levy under section 10 of the Assam GST Act, 2017 is extended for an eligible registered person whose aggregate turnover in the preceding financial year does not exceed one crore and fifty lakh rupees, subject to a lower limit of seventy-five lakh rupees for specified northeastern and Uttarakhand registrations. The composition levy is not available to manufacturers of ice cream, pan masala, or tobacco goods, and the notification supersedes the earlier state tax notification while being deemed issued on 7 March 2019 and effective from 1 April 2019.