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of <h1>Himachal Pradesh GST Notification: 3% Tax for Service Suppliers with Turnover up to Rs. 50 Lakh, Effective April 1, 2019.</h1> The notification issued by the Himachal Pradesh Excise and Taxation Department under the Himachal Pradesh Goods and Services Tax Act, 2017, introduces a composition scheme for service suppliers with an annual turnover of up to 50 lakh rupees. Effective from April 1, 2019, eligible registered persons can opt to pay a state tax rate of 3% on intra-state supplies of goods or services. Conditions include not being engaged in inter-state supplies, not using e-commerce platforms for sales, and not being a casual or non-resident taxable person. The notification specifies that no tax should be collected from recipients, and a bill of supply must be issued instead of a tax invoice. Certain goods, such as ice cream and tobacco, are excluded from this scheme.
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