As per Notification No. 8/2017-Central Tax dated 27th June 2017, the threshold limit for Composition Scheme has been increased to Rs 75 Lacs in all states and Rs 50 Lacs with states under special category status. Manufacturers of Ice cream and other edible ice, whether or not containing cocoa, Pan masala & All goods, i.e. Tobacco and manufactured tobacco substitutes are not eligible for registration under Composition Scheme.
As per the CGST Act, the government on the recommendation of the GST Council can increase the threshold limit for composition levy from Rs 50 Lacs to maximum Rs 1 Cr through a notification.