It notifies turnover limit for the purpose of composition levy scheme.  It also excludes manufacturers of certain specified goods from the ambit of Composition Scheme.

As amended vide notification no.

46/2017-Central Tax, dated 13.10.2017 and
01/2018-Central Tax, dated 01.01.2018
05/2019-Central Tax, dated 29.01.2019 (effective from 01.02.2019).

It notifies turnover limit for the purpose of composition levy scheme.  It also excludes manufacturers of certain specified goods from the ambit of Composition Scheme.
It extended the benefit of special composition scheme to the taxpayers engaged in supply of fly ash brick or fly ash aggregate (6815), bricks of fossil meals or similar siliceous earths (6901 00 10), building bricks (6904 1000), earthen or roofing tiles (6905 1000).
 

As amended vide notification No.