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    <title>Prescribing Composition Scheme with 3% Rate of Tax for Persons Having Annual Turnovers up to 50 Lakhs in the Preceding Year and Supplies include Services.</title>
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    <description>A composition scheme permits eligible registered persons with turnover below the prescribed threshold to pay state tax at a concessional flat rate on specified intra State supplies, subject to exclusions (ineligible taxpayers, inter State supplies, supply through specified e commerce operators, listed excluded goods) and conditions: no collection of tax from recipients, no input tax credit, issuance of a bill of supply with a prescribed statement, collective application where registrations share a PAN, and liability to pay tax on inward supplies where applicable.</description>
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      <description>A composition scheme permits eligible registered persons with turnover below the prescribed threshold to pay state tax at a concessional flat rate on specified intra State supplies, subject to exclusions (ineligible taxpayers, inter State supplies, supply through specified e commerce operators, listed excluded goods) and conditions: no collection of tax from recipients, no input tax credit, issuance of a bill of supply with a prescribed statement, collective application where registrations share a PAN, and liability to pay tax on inward supplies where applicable.</description>
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