Composition scheme allows registered suppliers with limited turnover to pay state tax at a reduced rate subject to conditions. Notification prescribes a composition scheme under the Himachal Pradesh GST Act allowing registered suppliers with aggregate turnover in the preceding financial year up to fifty lakh rupees to pay State Tax at three percent on intra-State 'first supplies' in a financial year, subject to specified eligibility conditions, prohibition on collecting tax from recipients, ineligibility for input tax credit, issuance of a bill of supply with a prescribed declaration, and exclusions for supplies listed in the Annexure; it applies from 1 April 2019.