THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 50/2020-State Tax, No. EXN-F(10)-15/2020, Dated:, 27th October, 2020

In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is please to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2020.

(2) They shall come into force with effect from the 01st day of April, 2020.

2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-

"Table

Sl. No.	Section under which composition levy is opted	Category of registered persons	Rate of tax
(1)	(1A)	(2)	(3)
1.	Sub-sections (1) and (2) of section 10	Manufacturers, other than manufacturers of such goods as may be notified by the Government	half per cent. of the turnover in the State
2.	Sub-sections (1) and (2) of section 10	Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II	two and a half per cent. of the turnover in the State or Union territory
3.	Sub-sections (1) and (2) of section 10	Any other supplier eligible for composition levy under subsections (1) and (2) of section 10	half per cent. of the turnover of taxable supplies of goods and services in the State
4.	Sub-section (2A) of section 10	Registered persons not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10	three per cent. of the turnover of supplies of goods and services in the State.''.

By Order

(Jagdish Chander Sharma)

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: The principal rules were notified vide notification No. EXN-F(10)-13/2017 dated the 27th June, 2017 published in the Gazette on 29th June 2017 and last amended vide notification No. 48/2020 - State Tax, dated the 8th October, 2020 published in Gazette vide number EXN-F(10)-15/2020 dated the 12th October, 2020.

Corrigendum No. EXN-F(10)-15/2020, Dated, 15th December, 2020

In the notification of the Government of Himachal Pradesh No. 50/2020-State Tax dated the 27th October, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2020 dated 28th October, 2020, at serial number 2, for the words "Central Goods and Services Tax Rules, 2017", read "Himachal Pradesh Goods and Services Tax Rules, 2017".

By Order

(Jagdish Chander Sharma)

Principal Secretary (E&T) to the

Government of Himachal Pradesh