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    <description>Composition scheme permits eligible small suppliers to pay concessional composite GST rates on turnover for goods and restaurant services, with eligibility governed by prior-year aggregate turnover and special-state ceilings; mixed suppliers with predominant services and marginal goods supplies may opt in, and incidental services are allowed up to a prescribed service value threshold or monetary cap, while a separate lower-threshold composition arrangement applies to certain small service providers.</description>
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