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<h1>Government Amends GST Notification to Exclude Body Corporates and Composition Levy Taxpayers Under Section 9(3)</h1> The Himachal Pradesh government has amended Notification No. 13/2017-State Tax (Rate) through Notification No. 07/2025-State Tax (Rate) dated February 15, 2025. The amendment modifies two provisions: first, inserting 'other than a body corporate' after 'Any person' in serial number 4, column 3; second, adding 'other than a person who has opted to pay tax under composition levy' after 'Any registered person' in serial number 5AB, column 4. These changes were made under powers conferred by section 9(3) of the Himachal Pradesh GST Act, 2017, based on GST Council recommendations.