Which is the eligible category to opt for composition levy What are the Special Category States where the turnover limit for the Composition Levy purpose for CGST or SGST purposes shall be Rs. 50 lakhs

The Composition scheme is a scheme that pays GST to small taxpayers whose total turnover for the previous financial year was not more than Rs.75 Lakhs. The limit on the turnover in the following 9 states is Rs.50 Lakhs for the preceding fiscal year: a) Arunachal Pradesh, b) Assam, c) Manipur, d) Meghalaya and e) Mizoram. f) Nagaland. g) Sikkim. h) Tripura. i) Himachal Pradesh