Himachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2020. - 50/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 50/2020-State Tax Shimla-2, the 27th October, 2020 No. EXN-F(10)-15/2020 .-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 pleased 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 Central 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) (2) (3) (4) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half percent 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 percent 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 sub-sections (1) and (2) of section 10 half percent 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 sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three percent of the turnover of supplies of goods and services in the State. . By order, Sd/- (JAGDISH CHANDER SHARMA), Principal Secretary (E T). Note.- The principal rules were notified vide notification No. EXN-F(10)-13/2017 dated the 27 th 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.