Composition scheme for works contracts: turnover taxed at a set composition rate, with restricted input credit and procedural conditions. A composition scheme applies to registered dealers exclusively engaged in civil construction works, fixing composition tax on entire turnover at a lower rate when purchases and sales occur within the territory and at a higher rate where goods are procured from or supplied to places outside the territory. Dealers under the scheme are barred from claiming input tax credit, issuing tax invoices, collecting tax, making interstate purchases on declaration forms for contract use, or importing goods for contract execution. Subcontractor payments certified in the prescribed form may be excluded from a subcontractor's taxable turnover; mandatory forms and transitional adjustments for opening stock and capital goods credit are required, and default in return filing triggers exit to regular tax liability.