<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">No. The following three classes of persons, namely</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align: justify;">Ice cream and other edible ice, whether or not containing cocoa.</li>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="color:#34495e">Pan masala</span></span></li>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="color:#34495e">All goods, i.e. Tobacco and manufactured tobacco substitutes are not eligible for benefit of composition scheme.</span></span></li>
</ul>