GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?

Section - 10 - Composition levy.

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

Rule - 5 - Conditions and restrictions for composition levy

Central Goods and Services Tax Rules, 2017

As per Section 10 of the CGST / SGST act of 2017, the benefit of Composition is available to all the manufacturers and trader of the goods. Except certain manufacturers as notified by the Governmeet. 

As per the notification No. 8/2017 - Dated: 27-6-2017 - CGST 

The following manufactures are not eligible for availing the benefit of composition (a) Ice cream and other edible ice, whether or not containing cocoa. (b) Pan masala, and (c) All goods, i.e. Tobacco and manufactured tobacco substitutes

Dated: 19-7-2017