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    <title>Composition U/s 10(1) of the Odisha Goods and Services Tax Act, 2017</title>
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    <description>The notification prescribes a composition scheme under the Odisha GST Act permitting an eligible registered person with limited aggregate turnover to pay a fixed amount on turnover in the State instead of regular State tax. It sets distinct turnover-based rates for manufacturers, specified supplies under Schedule II, and other suppliers, and excludes manufacturers of goods listed in the Table (ice cream and other edible ice, pan masala, and goods under the tobacco chapter) from opting into the scheme; tariff references follow the Customs Tariff Act interpretation rules.</description>
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