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State of Himachal Pradesh - Section
Section 7 in Himachal Pradesh Goods and Services Tax Rules, 2017
7. Rate of tax on the composition levy.
- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:-| Sl. No | Category of registered persons | Rate of Tax |
| (1) | (2) | (3) |
| 1 | Manufacturers, other than manufacturers of suchgoods as may be notified by the Government | one per cent. |
| 2 | Suppliers making supplies referred to in clause(b) of paragraph 6 of Schedule II | Two and a half per cent. |
| 3 | Any other supplier eligible for composition levyunder section 10 and the provisions of this Chapter | Half per cent. |