THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Notification No.EXN-F(10)-18/2017 Dated 13th July, 2017

In exercise of the powers conferred under Section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following amendments in the NOTIFICATION NO. 1/2017-STATE TAX (RATE) published in the Gazette of Himachal Pradesh, Ordinary, vide No. EXN-F(10)-14/2017-Loose dated 30th June, 2017 namely:-

2. In the said notification:-

(i) in Schedule I - 2.5%, at page No. 3182, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

(1)	(2)	(3)
"182A	3102	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B	3103	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C	3104	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers";

(ii) in Schedule II - 6%, at page No. 3195, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted.

3. This notification shall come into force with retrospective effect from the 1st day of July, 2017.

By order

Onkar Sharma

Principal Secretary (E&T) to

the Government of Himachal Pradesh