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    <title>Composition U/s 10(1) of the Nagaland Goods and Services Tax Act, 2017</title>
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    <description>An eligible registered person with turnover below the prescribed threshold may opt for the composition scheme under section 10(1) of the Nagaland GST Act to discharge State tax by paying a prescribed amount on turnover in the State; differentiated composition rates apply by category of supplier, and manufacturers of specified goods-ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes-are excluded from opting for composition. The notification applies tariff interpretation principles from the Customs Tariff Act.</description>
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