Tax collection rate under section 206C(1H) is prescribed and excludes surcharge and Health and Education Cess. Rate at which tax is collectible under section 206C(1H) is 0.1%, to be applied on specified receipts from sale or purchase of goods. That rate is not subject to any surcharge or to the Health and Education Cess and therefore the tax collectible under the provision is computed solely at the stated rate without additional percentage-based additions.