Eateries, shops need to put up display boards saying they have chosen low-tax scheme Eateries and shops that opt for the low-tax composition scheme will have to prominently display a board stating this and can’t charge goods and services tax (GST) from customers. Small establishments in the Rs 20 lakh to Rs 75 lakh annual turnover range are eligible for composition scheme. “They will need to upfront state that they are under the composition levy… They will not charge GST from customers,” said a government official. Composition scheme norms specify that the entity has to mention the words ‘composition taxable person, not eligible to collect tax on supplies’ at the top of the bill of supply. ‘Composition taxable person’ has to be displayed prominently at all places of business. “Since composition dealers are not allowed to collect GST from the customers, a display is needed for consumer's information and protection,” said Pratik Jain, leader, indirect tax, PwC. “In