Indicative. Composition rates: 1% (traders/manufacturers), 5% (restaurants), 6% (eligible service providers under the special scheme). Turnover limit is ₹1.5 crore for goods (₹75 lakh for some states) and ₹50 lakh for the service scheme. Composition dealers cannot collect tax or claim ITC, and pay via CMP-08 quarterly with an annual GSTR-4. Confirm eligibility.