<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">A manufacturer is eligible to avail composition scheme except manufacturers -</span></span></p>

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

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">a) whose aggregate turnover in the preceding financial year crossed Rs. 75 lakhs;</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">b) who have purchased goods or services from unregistered suppliers unless they have paid GST on such goods or services on reverse charge basis;</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">c) who make any inter-State outward supplies of goods;</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">d) who make supply of goods through an electronic commerce operator;</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">e) who manufacture the following goods:</span></span></p>
	</li>
</ul>

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

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

<table align="center" border="1" cellspacing="0" class="Table" style="border-collapse:collapse; width:900px">
	<thead>
		<tr>
			<th scope="col" style="border-color:#cccccc; vertical-align:top">
			<div><span style="font-size:28px"><strong><span style="color:#34495e">Sl. No.</span></strong></span></div>
			</th>
			<th scope="col" style="vertical-align:top">
			<div><span style="font-size:28px"><strong><span style="color:#34495e">Tariff Head</span></strong></span></div>
			</th>
			<th scope="col" style="vertical-align:top">
			<div><span style="font-size:28px"><strong><span style="color:#34495e">Description</span></strong></span></div>
			</th>
		</tr>
	</thead>
	<tbody>
		<tr>
			<td style="border-bottom:1px solid #cccccc; border-left:1px solid #cccccc; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">1</span></span></div>
			</td>
			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">2105 00 00</span></span></div>
			</td>
			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">Ice cream and other edible ice, whether or not containing cocoa</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="border-bottom:1px solid #cccccc; border-left:1px solid #cccccc; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">2</span></span></div>
			</td>
			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">2106 90 20</span></span></div>
			</td>
			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">Pan Masala</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="border-bottom:1px solid #cccccc; border-left:1px solid #cccccc; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">3</span></span></div>
			</td>
			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">24</span></span></div>
			</td>
			<td style="border-bottom:1px solid #cccccc; border-left:none; border-right:1px solid #cccccc; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#34495e">Tobacco and manufactured tobacco substitutes</span></span></div>
			</td>
		</tr>
	</tbody>
</table>