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    <title>What is the scope of composition scheme under GST?</title>
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    <description>Small taxpayers below the notified aggregate turnover threshold may opt for composition levy and pay tax as a percentage of turnover in a State without input tax credit; floor rates apply, composition taxpayers may not collect tax from customers, and taxpayers making inter state supplies or supplying through e commerce operators required to collect tax at source are ineligible.</description>
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