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    <title>To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto 50 lakhs</title>
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    <description>Composition scheme permits eligible registered suppliers with turnover below the prescribed threshold to pay State Tax at a notified reduced rate on intra State outward supplies, subject to exclusions for inter State supplies, supplies through specified e commerce operators, certain excluded goods in the Annexure, and other eligibility conditions. Composition taxpayers must issue a bill of supply with a prescribed declaration, may not collect tax or claim input tax credit, and if opting in after availing credit must remit an amount equivalent to credit on inputs, input contained goods and capital goods, with residual credit lapsing.</description>
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      <description>Composition scheme permits eligible registered suppliers with turnover below the prescribed threshold to pay State Tax at a notified reduced rate on intra State outward supplies, subject to exclusions for inter State supplies, supplies through specified e commerce operators, certain excluded goods in the Annexure, and other eligibility conditions. Composition taxpayers must issue a bill of supply with a prescribed declaration, may not collect tax or claim input tax credit, and if opting in after availing credit must remit an amount equivalent to credit on inputs, input contained goods and capital goods, with residual credit lapsing.</description>
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